STATE OF ANDHRA PRADESH Vs. MESSRS VARRE POTHURAJU AND GHANTA SIMHACHALAM JEWELLERS RAJAHMUNDRY
LAWS(APH)-1963-3-21
HIGH COURT OF ANDHRA PRADESH
Decided on March 12,1963

STATE OF ANDHRA PRADESH Appellant
VERSUS
MESSRS. VARRE POTHURAJU AND GHANTA SIMHACHALAM, JEWELLERS, RAJAHMUNDRY Respondents

JUDGEMENT

Chandra Reddy, C.J. - (1.) T.R.C. No. 7 of 1962 : This revision, filed by the State of Andhra Pradesh, against the majority decision of the Andhra Pradesh Sales Tax Appellate Tribunal, involves a question relating to the revisional jurisdiction cf the Deputy Commissioner of Commercial Taxes.
(2.) Before we embark upon a discussion of the problem that presents itself here, we will have to state a few material facts. The respondent is a dealer in bullion and jewellery at Rajahmundry. This firm was provisionally assessed for the year, 1955-56 on a turnover of Rs. 1,22,605-8-3 by the Deputy Commercial Tax Officer, Rajahmundry-II. They filed a return for 1955-56 showing a gross and net turnover of Rs. 1,98,460-3-0. As the assessing authority was not satisfied that the books of account were correctly maintained and as it found that a turnover totalling Us. 21,107-8-0 was suppressed in the course of two and a half months, estimated the turnover to the best of his judgment at Rs. 2,40,675-3-0.
(3.) The Deputy Commissioner of Commercial Taxes, who was apprised of the estimate made by the Commercial Tax Officer, purporting to act in the exercise of his revisional jurisdiction, called upon the assessee to show cause why the turnover should not be enhanced by him. Various objections were formulated by the assessee among them being the one pertaining to his power to reopen the assessment.;


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