- (1.) This article 226 petition challenges the statutory notice under section 17 of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter "the Act"). The main contention related not to the veracity of the demand but the purported present inability to pay the same.
(2.) The petitioner-company (hereafter "the company") is a dealer registered under the A.P. General Sales Tax Act. It has branches at Dachepalli, Vijayawada and Visakhapatnam. It is an assessee on the rolls of the Commercial Tax Officer, Company Circle, Vijayawada. Under rule 17 of the Andhra Pradesh General Sales Tax Rules, 1957 (for short "the Rules") every dealer whose annual total turnover exceeds rupees ten lakhs has to submit a return in form A2 showing the total and net turnover every month to the assessing authority by the 25th of the succeeding month. The return should reach the assessing authority by that date. Along with the return the dealer has to submit a receipt from a Government Treasury or crossed demand draft, or banker's cheque covering the full tax or taxes and the surcharge payable for the month to which the return relates. In the event of default the assessee is liable to pay penalty under section 15 of the Act.
(3.) For the past few years the company has been a continuous defaulter in the payment of State as also Central sales taxes. And as the history of this litigation shows, the company has been invoking every possible means of avoiding and evading the payment thereof. This petition is but one more attempt in this behalf. Taken along with the previous similar attempts either by way of a suit or writ petition it reflects abuse of the legal processes. The company has built up a rather dubious image of being in the virtual habit of not paying taxes unless coerced or compelled to do so.;