VAJHALA VENKATA RAMANA Vs. STATE OF ANDHRA PRADESH
LAWS(APH)-1972-4-7
HIGH COURT OF ANDHRA PRADESH
Decided on April 18,1972

VAJHALA VENKATA RAMANA Appellant
VERSUS
STATE OF ANDHRA PRADESH Respondents

JUDGEMENT

- (1.) Mr. K B Krishna Murthy relies on a Divison Bench in the Tax Revision Case No. 6 of 1959 which appears to be directly in point. In another later case of a division bench, where the earlier decision WHS not noticed, a contrary view was taken.
(2.) In view of the apparently conflicting pronoucnements I think it necessary to have this case posted before a division bench which may, if necessry, consider the need for reference to a Full Benchi In pursuance of the order of the High Court dated 17-1-1972 this Writ Peiuon coming on for final hearing yesterday and this day and the writ and rule nisi directed by order of the High Court dated 8-8-70 and made hertin and the record submitted in pursuance there of and the counter affidavit and reply affidavit filed herein and upon hearing the aigumtnts of Mr. K. B. Krishna Murtby, Advocate for the Petioner and of the 5th Government Pleader on behalf of the Respondents.
(3.) Messrs. lirumala Timber Depot did business in timber at Gokavaram. 1 he him submitted in A-) return a net turn-over for the year 1966-69 on 29-4-1909. The managing partner reported that the business had been stopped with effect from 31-3-1969 A show cause notice was issued proposing best judgment assessment on the turnover of Rs. 2,07,000. The notice was also served on all the partners of the firm. One of the lartrers, K- Vet kataramaiah, appeared before the assessing authority on 25-2-1970. He however stated that he has no account books and expressed his inability to produce the sameo Y. Narasimha Rao appeared on 2-3-1970. It is in his name that the auction was confirmed. He was also not in a position to produce the \account books. Another set of notices were also issued to the partners. Since no one took interest the Assessing authority to the best of its judgment reached the conclusion that the assessee firm had purchased the rights in the forest coupe for Rs, 60.000/-. They were assessed accordingly and a tax amounting to Rs. 3,600/- was directed to be levied.;


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