DALVEER BHANDARI, J. - (1.) LEAVE granted.
(2.) THE principal question which falls for adjudication in these appeals is regarding the jurisdiction of the Assistant Commissioner of Commercial Taxes, Warangal Division, Andhra Pradesh in initiating and completing penalty proceedings under the Andhra Pradesh General Sales Tax Act, 1957 (for short A.P.G.S. Tax Act) after its' repeal. We are not adjudicating the merits of the controversy involved in these appeals but are confining our judgment to the limited question of the jurisdiction of the Assistant Commissioner in initiating proceedings under the said A.P.G.S. Tax Act after its repeal. The brief facts which are imperative to dispose of these appeals are as under : The appellant, M/s. Gammon India Ltd. is a construction company. The appellant after obtaining construction contract in the State of Andhra Pradesh applied to a registered dealer for the purposes of Section 5-B of the A.P.G.S. Tax Act for concessional tax available to the registered dealers, purchasing from other registered dealers in the State of Andhra Pradesh. According to the respondents, the appellant had falsely issued Form G and claimed reduced rates of tax from the sellers whereas according to the appellant, G-2 Form was issued by the Sales Tax authorities and the form specifically enumerated commodities/items which were entitled to a concessional tax. One of the items specifically enumerated therein was 'cement'. Relying on the said G-2 Form, as was also the case with all other construction companies in the State, the appellant while purchasing 'cement' for manufacture of ready mix concrete , obtained the benefit of a lower tax. On 26-2-2005, two show cause notices, being PR No. 6/2004-05 and PR No. 7/2004-2005, were issued by the Assistant Commissioner, Commercial Taxes. In order to properly comprehend the controversy involved in this case one such notice PR No. 6/2004-2005 is set out as under : JUDGEMENT_1004_AIR(SCW)_2006Html1.htm
(3.) THE appellant, after a few weeks, received two more notices PR No. 1/2005 and PR No. 2/2005 on 12-4-2005 from the Assistant Commissioner, Commercial Taxes. In these notices also it is incorporated that the appellant had falsely issued Form-G and claimed reduced rate of tax from the sellers. The appellant also received a letter dated 19th September, 2005 from the I/C Executive Engineer, I and CADD, Irrigation Division, Bhadrachalam asking the appellant to get clearance of sales tax due for Rs. 4,06,83,207/- from the Dy. Commissioner (CT), Warangal Division, Warangal and produce the clearance certificate.;