9911796707
TMI Blog2015 (2) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... : Dantu Srinivas, Special Standing Counsel for Commercial Taxes ORDER In this writ petition, the petitioner has questioned the orders dated May 9, 2002 passed by the respondent/the Deputy Commercial Tax Officer, Kurnool, for the assessment years 1993-94 to 1996-97 in C. No. 245/2001-B2, in exercise of powers under section 32 of the A. P. General Sales Tax Act, 1957 (for short, "the APGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has suppressed sales turnover. The offence is compounded by collecting fee of Rs. 3,000 as contemplated under section 32(1)(b) of the Act. Subsequently, in the year 2002, the respondent issued notices increasing composition amount, by invoking power under section 32(1) (a) of the APGST Act, on the allegation that the prescribed authority may accept from any persons, who has committed or is reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment proceedings, passed the impugned orders for payment of further amount as contemplated under section 32(1)(a) of the Act. 4. Having heard the learned counsel appearing for the petitioner and also learned Special Standing Counsel for Commercial Taxes appearing for the respondent, we have perused the material on record. 5. In this case, it is not in dispute that the inspection was done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power under section 32(1) (a) of the Act. Further it is also to be noticed that inspections were made during the year 1996 from May 15, 1996 to May 20, 1996, however, proceedings are initiated in May, 2002 nearly after 5% years. Even for the revision of assessment, the limitation contemplated is only 4 years. Further, in view of the absence of any enabling provision to review the order passed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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