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TMI Blog2024 (5) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act for the year 2002-03 and RDC of Rs. 3,00,514/- for the year 2002-03. So far as tax of Rs. 66,269/- is concerned, the petitioner admits its liability to pay the said amount but on the ground of some financial difficulties the petitioner prays to grant six equal monthly installments for payment of the said amount. As rightly contended by the Government Pleader, this Court cannot consider the said request and order the payment of tax under installments. The petitioner can approach the concerned authority and make a representation in that regard if so advised. Rural Development Cess (RDC) - HELD THAT:- The petitioner is not disputing the quantum of the cess but only questions its validity on the ground that in view of several G.Os narrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O. Ms. No. 682 683 dated 03.09.2004, G.O. Ms. No. 25 dated 09.01.1996 and G.O. Ms. No. 290 dated 07.09.2005 as arbitrary, illegal and consequently to set aside the demand notice dated 07.11.2006 issued by the D.C.T.O., Markapur in Form-4 under Revenue Recovery Act [for short RR Act ] as far as Rural Development Cess is concerned and to grant six equal monthly installments for payment of the APGST amount of Rs. 66,296/- for the year 2002-03 and to pass such other orders. 2. The petitioner s case succinctly is thus: (a) Petitioner is engaged in rice milling and as a registered dealer under the roles of 1st respondent under Andhra Pradesh General Sales Tax Act (for short APGST Act ) as well as Central Sales Tax Act (for short CST Act ). Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d relating to the levy of RDC on actual purchase prices paid by millers over and above MSP and also the outstanding arrears towards sales tax on RDC component of purchase value of paddy till date. (e) Thereafter, the Government issued G.O. Ms. No. 682 Revenue (CT-II) Department, dated 03.09.2004 giving retrospective effect to G.O. Ms. No. 951 from 30.10.1995 subject to condition that where the assessments were finalized and the demands were raised and collected, such assessments shall not be re-opened. (f) Subsequently, the Government issued G.O. Ms. No. 683 Revenue (CT-II) Department, dated 03.09.2004 directing that the orders in G.O. Ms. No. 950 shall be applied retrospectively from 30.10.1995 subject to condition that where the assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 Quintals and obtained 12466 Quintals of rice for being supplied to FCI under levy control order. Thereafter, Assessment Order for the year 2002-03 was completed on 10.02.2006 determining the value of the paddy at Rs. 99,72,799/-. The 5% cess on the above value worked out at Rs. 4,98,640/-. The cess amount was recovered by the petitioner from the FCI in the sale price of the rice. 4. The further case of the respondent is that the assessment of the petitioner under APGST Act was made on 10.02.2006 levying tax on the purchase of the paddy and sale of rice. As per the assessment tax demand of Rs. 66,269/- was raised under AP GST Act. The said amount does not relate to RDC component. Since the petitioner failed to pay the tax amount as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x component of Rs. 66,269/- under AP GST Act for the year 2002-03 and RDC of Rs. 3,00,514/- for the year 2002-03. So far as tax of Rs. 66,269/- is concerned, the petitioner admits its liability to pay the said amount but on the ground of some financial difficulties the petitioner prays to grant six equal monthly installments for payment of the said amount. As rightly contended by the Government Pleader, this Court cannot consider the said request and order the payment of tax under installments. The petitioner can approach the concerned authority and make a representation in that regard if so advised. 9. So far as RDC of Rs. 3,00,514/- is concerned, the petitioner is not disputing the quantum of the cess but only questions its validity on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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