EASTERN ORE CORPORATION Vs. COMMERCIAL TAX OFFICER VISAKHAPATNAM
LAWS(APH)-1972-7-11
HIGH COURT OF ANDHRA PRADESH
Decided on July 06,1972

EASTERN ORE CORPORATION Appellant
VERSUS
COMMERCIAL TAX OFFICER, VISAKHAPATNAM Respondents

JUDGEMENT

Ramulu J. - (1.) A common contention arises in both the above writ petitions filed by the partnership firm M/s. Eastern Ore Corporation. For the assessment year 1963-64, the assessee firm did not file its return as required by Sec4 13 of the Andhra Pradesh General Sales Tax Act and Rules. By Notice dated 21-1-1970, the Commercial , Tax Officer, required the petitioner to show cause why it should not be assessed on a turnover of Rs. 10,00,000/- at 3% on the purchases of Manganeese ore effected by it.
(2.) For the assessment year 1959-60 the assessee firm also did not file any return as required by law. After issue of several notices, the assessee firm produced its accounts on 7-1-1964 and the Commercial Tax Officer completed the assessment on 2-12-1964 on purchase turnover of Rs. 15,66,004.28 of Manganese ore. In Writ Petition No.1960 of 1964 filed in this court, the Petitioner challenged the legality and validity of that assessment. By its order dated 25-2-1969 this court quashed the assessment and directed the assessing officer to make a fresh assessment according to law after considering all the objections raised by the petitioner on merits, including limitation. The assessing officer once again issued notice on 14-1-1970 to show cause why the assessee should not be assessed on a turnover of Rs. 15,66,004-28 of purchases of Manganese ore effected by it. The legality and the validity of both the above notices dated 21-1-1970 and 14-1-1970 respectively relating to the assessment years 1963-64 and 1959-60 are, questioned in these writ petitions filed under Art.226 of the Constitution of India. The petitioner seeks a writ of prohibition directing the respondent, Commercial Tax Officer, to forbear from proceeding further in pursuance of these notices.
(3.) The learned counsel Sri P. Rama Rao, appearing for the assessee contended that since the assessee did not file the returns for both the assessement years 1963-64 and 1959-60, the Commercial Tax Officer could issue notices and complete the assessments under Sec 14(3)of Andhra Pradesh General Sales Tax Act, 1957, within a period of four years from the expiry of the assessment years concerned. Notices issued lor both the assessment years are beyond four years from the expiry of the assessment years concerned and are, therefore, void and illegal. The Commercial Tax Officer had no jurisdiction to make the assessments in pursuance of those notices. Even the original assessment for the assessment year 1959-60, which was made on 2-12-1954 was beyond the period of four years, from the expiry of the assessement year 1959-60 and the assessment was, therefore void.;


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