TMI Blog1993 (3) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... rms deal in oil business at Tuni of East Godavari district. On February 21, 1993, the Assistant Commissioner of Commercial Taxes No. IV (Enforcement)-1st respondent visited the premises of the petitionersfirms and inspected the business and recorded the statements of the proprietors of the firms. He verified the books of accounts of business and found that the transactions were recorded in the accounts. The 1st respondent after verification and inspection of the records directed the petitioners-firms to issue cheques for Rs. 2,36,474 and Rs. 25,664 respectively on the ground that the petitioners have evaded the payment of the said tax. When the petitioners have expressed that they do not have any balance in the bank account, 1st respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well Co. Limited v. Commercial Tax Officer [1988] 68 STC 124 (AP); [1987] 5 APSTJ 246. The question for consideration is, whether the Assistant Commissioner, Commercial Taxes (Enforcement Wing), 1st respondent, has jurisdiction to issue the impugned proceedings. In Sri Balaji Rice Company v. Commercial Tax Officer [1984] 55 STC 292, this Court held that conferment of power upon certain officers over the entire State is inconsistent and that conferment of concurrent jurisdiction on several officers in respect of the same area is likely to result in discriminatory consequences and hence violative of article 14 of the Constitution. Thereafter, by Amendment Act 18 of 1985, section 4 of the Act was amended. The amended provision came up fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arch, 1982 and by G.O. Ms. No. 1059, Revenue dated the 27th July, 1982, shall always be deemed to have been incorporated in Notification-II of G.O. Ms. No. 1091, Revenue, dated the 10th June, 1957 and no assessment made, no demand raised, no seizure effected and no action connected with or incidental to the above actions shall be deemed to become invalid or ever to have been invalid on any ground whatsoever." Admittedly, the above provision was not brought to the notice of the learned Judge in the decision McDowell Co. Limited v. Commercial Tax Officer [1988] 68 STC 124 (AP); [1987] 5 APSTJ 246 to the effect that retrospective effect was not given to the amendment. Therefore, the judgment of the learned single Judge is per incuriam as i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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