TMI Blog1993 (4) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Appellate Deputy Commissioner of Commercial Taxes, Guntur, which was passed in Appeal Nos. 64 and 66 of 1991-92, dated June 21, 1991. Counsel submits that under rule 35 of the Andhra Pradesh General Sales Tax Rules, 1957 (hereinafter referred to as "the Rules"), it is obligatory on the part of the assessing authority to refund, within two months from the date of the communicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision by the Commissioner of Commercial Taxes and other prescribed authorities. We have heard learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. The latter submits that any provision relating to procedural requisites or formalities to be complied with by the assessing authority in aid of an order of the appellate or revisional authority, is necessarily a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . If this be the position, whatever objections the petitioner has to the exercise of revisional power, as its counsel urges before us, are open for being urged before the revisional authority. We are sure that any statutory revisional authority will duly consider in accordance with law any objection to jurisdiction or any other objection on merits, if they are properly raised by the assessee at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the question involved in this matter is too insignificant to be raised before the Supreme Court in any proceedings. We feel that it is elementary that the rule shall always be subordinate to the governing statutory provision. In this view, we do not find any question of such general importance as requires to be decided by the Supreme Court, even though counsel for the petitioner feels otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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