BALAJI RICE COMPANY Vs. COMMERCIAL TAX OFFICER NO I NELLORE

JUDGEMENT

(1.) This batch of writ petitions is heard together and disposed of by a common judgment, as the major points that arise for consideration are common.

(2.) W.P. No. 4255 of 1982 : The petitioner herein is a registered dealer under the Andhra Pradesh General Sales Tax Act carrying on business in paddy and rice at Nellore. For the years 1979-80 and 1980-81 the petitioner filed returns of his turnovers before the 1st respondent, the Commercial Tax Officer No. I, Nellore, and the same were accepted with slight modifications. For the assessment year 1981-82, he filed monthly returns before the said officer and the assessment was not yet made by him.

(3.) While so, on 24/03/1982, the 2nd respondent, Commercial Tax Officer No. II (Intelligence), Office of the Commissioner of Commercial Taxes, Hyderabad, inspected the business premises of the petitioner at Nellore and seized the stock in the mill premises of the petitioner and got the same scaled, and recorded his statement. Further, the petitioner was called upon to pay a sum of Rs. 20,577 towards tax for the year 1980-81 and another sum of Rs. 52,158 towards tax for the year 1981-82. The petitioner alleges that the statement was got recorded by the 2nd respondent from the petitioner and his clerk by coercion. While so, the petitioner received summons on 22/06/1982, under rule 56 of the A.P.G.S.T. Rules from the 2nd respondent to produce account books for the year 1981-82 on 28/06/1982, for verification. The petitioner has thereupon filed this writ petition contending that the 2nd respondent has no jurisdiction to assess the petitioner, and that the conferment of powers of assessment on the 2nd respondent is illegal and contrary to the statutory provisions and is also arbitrary and discriminatory offending article 14 of the Constitution, and that on the date of the inspection on 24/03/1982, the 2nd respondent was not invested with the powers of assessment, and therefore, he could not exercise the powers of assessment over the petitioner.