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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 ..... l 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's representation made to the Government was forwarded to the Commissioner of Commercial Taxes, to furnish the remarks in the matter also with request not to take any coercive steps against the petitioner, till the matter was settled. 6. Learned counsel for the petitioner submits that the impugned proceedings relate to the recovery of tax amount for the financial years 2001-02, 2003-04 and 2004-05. 7. The facts are that for the financial year 2001-02, the Commercial Tax Officer passed assessment order dated 28.02.2003. The same was revised by the Deputy Commissioner by an order dated 29.11.2003. Pursuant thereto, the Commercial Tax Officer passed the consequential order raising the demand of Rs. 20,93,222/-. Learned counsel for the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Deputy Commissioner, for the liability of petitioner for an amount of Rs. 34,61,685/-. 12. Learned counsel for the petitioner submits that against the proceedings/orders for the financial year 2003-04 and 2004-05, the petitioner made representation dated 12.05.2010 to the Government of Andhra Pradesh upon which the memo dated 28.07.2010 was issued, and in view thereof further recovery proceedings could not be taken. 13. The orders passed with respect to the financial year 2003-04 and 2004-05 have not been challenged by the petitioner under the provisions of statute. 14. Learned counsel for the petitioner submits that the Commissioner has the power of revision under Section 20 of the APGST Act, 1957 to revise suo moto by calling for and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emo dated 28.07.2010 is as under: "In continuation of the Govt. Memo. 2nd , 4th and 6th cited, a copy of the reference 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 28.07.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reduction in the rate, in respect of tax or interest which is payable under the APGST Act, 1957, by issuing the notification. In our view it does not relate to the grant of exemption of tax or rate of interest as determined by the judicial or quasi-judicial orders passed under the APGST Act. An order passed under the statute by the competent authority has to be challenged before the appropriate forum appellate or revisional as the case may as per the schedule of the statute. The orders that attain finality under the APGST Act, 1957 be their implementation cannot be restrained by passing the memo by the Government by an order as in the present case, even if it be termed as an executive order. The petitioner if felt aggrieved ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns (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 section. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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