- (1.) The petitioner, M/s. Pratibha Constructions Engineers & Contractors (India) Private Limited, Kolhapur, Maharashtra State, assails the order dated July 24, 2008, passed by the Commercial Tax Officer, Aryapuram Circle, Rajahmundry, East Godavari District, the respondent, in G.I. No. 4225/2002-03 which was served on it by registered post on December 27, 2010 as illegal, arbitrary, without jurisdiction and barred by time. The petitioner-company is engaged in execution of works contracts. It has its registered office at Kolhapur, Maharashtra. It obtained a certificate of registration under the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the 1957 Act") on the rolls of the respondent which was valid from November, 2002 and the same was surrendered to the respondent in April, 2005 as it had completed its works awarded by its principal contractor in the State of Andhra Pradesh. The petitioner-company commenced its works in Andhra Pradesh from the year 2002-03 and the final assessment thereof was completed by the respondent by order dated February 20, 2006 determining the gross and net turnovers as Rs. 4,05,87,600.
(2.) Challenging the same, the petitioner-company preferred an appeal before the appellate authority, viz., the Appellate Deputy Commissioner (CT), Visakhapatnam Division. The appellate authority by its order dated July 17, 2006 while allowing the appeal of the petitioner-company directed the respondent to assess the petitioner-company under rule 6(3)(i) of the Andhra Pradesh General Sales Tax Rules (for short, "the Rules") as the works said to have been executed by it were spread over a period of more than one year.
(3.) Basing on the said order passed by the appellate authority, the respondent passed the consequential order dated April 10, 2007, whereby the petitioner-company was demanded to pay the balance tax of Rs. 41,858 for the assessment year 2002-03. However, the petitioner-company had requested the respondent to adjust the said amount in the refunds due to it for the assessment year 2003-04.;