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TMI Blog2008 (7) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... eisure manner to take steps to serve the orders? Therefore, it does not create any confidence that the order could have been passed on the same day in which it was stated to be passed. Therefore, we are of the view that the very action on the part of the revisional authority in disposing the matter in such a late hour is wholly misconceived and unsustainable. Appeal allowed. - Special Appeal No. 95 of 1997 - - - Dated:- 14-7-2008 - PRAKASH RAO B. AND SOMAYAJULU C.Y. , JJ. The judgment of the court was delivered by B. PRAKASH RAO J. The appellant herein, who is a manufacturer of liquor, files this appeal under section 23(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act ) assailing the orders of the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reupon, the orders are passed on the same day, i.e., on July 20, 1996 setting aside the orders of the appellate authority dated July 17, 1992 and the consequential orders passed by the assessing authority on October 23, 1992 restoring the original assessment order dated June 9, 1989. It is these proceedings, which are under challenge in this appeal. The main submission made on behalf of the appellant apart from the merits is that under section 20 of the said Act, the period of limitation prescribed for any exercise of powers is four years, and therefore, the impugned action is at the fag end and is wholly unsustainable, especially, when there being no such order served on the appellant within the said prescribed period, and the entire ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Enforcement Wing, who in para 5 submitted specifically that the said show-cause notice was issued on July 6, 1996 and was served on the same day. Subsequently, another notice was issued on July 17, 1996 for a personal hearing on July 20, 1996 and on the same day the orders were passed. Further, in the said affidavit, it is stated that this order, which was passed on July 20, 1996 was sent for service to the appellant through the assessing authority on September 24, 1996, and the same was served on January 28, 1997. It is this later action on the part of the revisional authority, which is being assailed. For convenience sake, the powers as conferred under section 20 contemplating exercise of suo motu powers by the Commissioner on being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -sections (1) and (2) shall be exercisable only within such period not exceeding four years from the date on which the order was served on the dealer, as may be prescribed. (4) No order shall be passed under sub-section (1) or sub-section (2) enhancing any assessment unless an opportunity has been given to the assessee to show cause against the proposed enhancement. (5) Where an order passed under this section has been set aside by any court or other competent authority under this Act for any reason the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of four years specified in sub-section (3) for the purpose of making a fresh revision, if any, under this se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued on July 6, 1996. There is absolutely no explanation forthcoming as to how such exercise is being made and on what basis. This was followed by providing a personal hearing by giving a notice on July 17, 1996, which is served on the same day. Even the earlier show-cause notice dated July 6, 1996 was served on the same day. The objections were filed by the appellant and the order passed in pursuance of the show-cause notice is on the same day of personal hearing, i.e., on July 20, 1996. These orders stated to have been sent for service to the appellant on September 24, 1996 with a two-month gap, and the same was served on the appellant on January 28, 1997, which is almost a four-month gap. The fact that the show-cause notice and person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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