EASTERN ORE CORPORATION Vs. COMMERCIAL TAX OFFICER VISAKHAPATNAM
HIGH COURT OF ANDHRA PRADESH
EASTERN ORE CORPORATION
COMMERCIAL TAX OFFICER, VISAKHAPATNAM
Click here to view full 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
(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.;
Copyright © Regent Computronics Pvt.Ltd.