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TMI Blog2024 (7) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... Siva Vara Prasad For the Respondents : Sri Shreyas Reddy, Learned Government Pleader for Commercial Tax for the Respondent Nos. 1 to 5. ORDER: (PER RAVI NATH TILHARI, J) Heard Sri K. Adi Siva Vara Prasad, learned counsel for the petitioner and Sri Shreyas Reddy, learned Govern Commercial Tax for respondent Nos. 1 to 5. 2. With the consent of learned counsel for the parties, the writ petition is decided at this stage. 3. This Writ Petition under Article 226 of Constitution of India has been filed for following relief: It is therefore prayed that this Hon ble Court may be pleased to issue any order or direction more particularly one in the nature of Writ of Mandamus or any other appropriate writ or order declaring the proceedings of the 1st respondent for attachment of immovable property of the petitioner for recovery of the tax dues under the AP General Sales Tax Act 1957 in Form No 5 dated 7.12.2023 Annexure P1 by exercising the powers U/s 27 of the AP Revenue recovery Act 1864 R/w Sec 17C of the Andhra Pradesh General Sales Tax Act 1957 after issuance of notice in FORM NO 4 dated 27 09 2023 Annexure P2 without considering the petitioner reply letter dt 12.10.2023 Annexure P3 infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner filed W.P. No. 11918 of 2004, which was disposed of vide order dated 13.07.2004 with a direction to the petitioner to make payment of 50% of demand upon which the recovery proceedings were stayed till the disposal of the appeal. However, the petitioner did not comply with the said order as he deposited only some amount and not 50%. 8. Later on T.A. No. 535 of 2009 was partly allowed and was partly dismissed by an order dated 06.03.2018. 9. Learned counsel for the petitioner submits that the petitioner did not challenge the said dismissal order but the State filed TREVC. No. 26 of 2018 which is pending in this Court. 10. With respect to the financial year 2003-04 pursuant to the order of Commercial Tax Officer demand of Rs. 20,68,503/- was made by an order dated 30.03.2005. The appeal preferred against the said order being appeal No. 61/2005-06/NLR Dt. 03.11.2005 was decided and an affectual order was passed on 07.08.2006 with a demand of Rs. 17,94,014/-. The said order was revised by the Deputy Commissioner by an order dated 31.03.2008 declaring the liability of the petitioner as Rs. 33,25,224/-. 11. For the financial year 2004-05 the order of assessment was passed on 19.08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 7th cited along with its enclosures is sent herewith to the Commissioner of Commercial Taxes, AP, Hyderabad and he is requested to examine the representation of Sri A. Venkateswarlu, Special Class Contractor and M/s. A. Venkateswarlu Co., Ongole, Prakasam District and furnish his remarks in the matter. Meanwhile, he is requested not to take any coercive steps against Sri A. Venkateswarlu, Special Class Contractor and M/s. A. Venkateswarlu Co., Ongole, Prakasam District, till the matter is settled. 20. Section 9 of the APGST Act, 1957 has been referred for the authority of the State to issue the Memo dated 28.07.2010. 21. Section 9 of APGST Act, 1957 reads as under: 9. Power of State Government to notify exemptions and reductions of tax or interest. (1) The State Government may, by notification in the Andhra Pradesh Gazette, make an exemption, or reduction in rate, in respect of any tax or interest payable under this Act - (i) on the sale or purchase of any specified class of goods, at all points or at any specified point or points in series of sales or purchases by successive dealers; or (ii) by any specified class of persons, in regard to the whole or any part of their turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eference thereto as it thinks fit. (2) Powers of the nature referred to in sub-section (1) may also be exercised by Additional Commissioner, or the joint Commissioner, Deputy Commissioner or Assistant Commissioner and the Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them. (2-A) The power under sub-section (1) or sub-section (2) shall not be exercised by the authority specified therein in respect of any issue or question which is the subject matter of an appeal before, or which was decided on appeal by, the Appellate Tribunal under Section 21. (3) In relation to an order of assessment passed under this Act, the powers conferred by sub-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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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