M/s. Sagar Cements Limited, Mattampally VIllage, Nalgonda District v. The Commercial Tax Officer, Kodad Circle, Nalgonda District
Case at a glance
Provisions considered
Judgment
Cause title
And THE HON'BLE SRI JUSTICE K.C. BHANU
WRIT PETITION NO : 14607 of 2005 Between: M/s. Sagar Cements Limited, Mattampally VIllage, Nalgonda District, Rep. by its Executive Director, Mr. S. Ananda Reddy AND The Commercial Tax Officer, Kodad Circle, Nalgonda District. ..... PETITIONER
RESPONDENT
Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue a Writ of Certiorari or any other appropriate writ or Order or direction quashing the show cause notices dt. 13-6-2005 issued by the respondent proposing to take up revision of the assessment as well as to levy penalty under Section 7-A(2) of the APGST Act for the year 2000-01 under the Central Sales Tax Act, 1956 as illegal, arbitrary, without jurisdiction and contrary to the decision of this Hon'ble Court in 97 STC 442 or information/documents referred to in the show cause notice as requested by the petitioner in its letter dt. 17-6-2005 for filing an effective reply to the show cause notice. the alternative direct the Respondent furnish Counsel for the Petitioner : MR.P.SRINIVASA REDDY Counsel for the Respondent : GP FOR COMMERCIAL TAXES The Court at the admission stage, made the following :
ORDER :
(per Hon’ble Sri Bilal Nazki, ACJ) Heard learned Counsel for the parties. With their consent, the writ petition is being disposed of at this stage. A notice has been issued to the petitioner on 13.6.2005 by the Commercial Tax Officer proposing revision of the assessment made earlier. The revision is proposed on the basis of the information collected by the respondents from the parties to whom the petitioner had allegedly sold cement. He was directed to file objections within seven days, otherwise, the proposed revision would be confirmed. The petitioner made a representation to the Commercial Tax Officer that he should be supplied with the material on the basis of which proposed revision was initiated. Surprisingly, the Commercial Tax Officer informed him that the material was not available with him. If the material was not available with him, how could he issue the impugned show cause notice ? However, the learned Government Pleader submits that the material is available and a copy of the material will be furnished to the petitioner within two weeks. In this view of the matter, no further action shall be taken by the Commercial Tax Officer for a period of two weeks after the material is supplied to the petitioner, who may submit his reply within two weeks after supplying of the material. The Commercial Tax Officer may then pass appropriate orders after considering the objections of the petitioner. Writ petition is accordingly disposed of. No order as to costs. 7th July 2005. N.B. C.C. by 11.7.2005. (B/o) __________________ (BILAL NAZKI, ACJ) ______________ (K.C.BHANU, J) ……REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Kodad Circle, Nalgonda District. 2 Two C.Cs. to the GP for Commercial Taxes, High Court buildings, Hyderabad (O.U.T). 3 Two C.D. copies.
Questions this judgment answers
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Central Sales Tax Act, 1956.
Which court decided this case, and when?
Andhra Pradesh High Court, on 07 Jul 2005. The bench was K C BHANU.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.