9911796707
TMI Blog1999 (10) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... d by P. VENKATARAMA REDDI, J.-The petitioner is questioning the order dated October 12, 1999 passed by the fourth respondent in Rc. No. 2963 of 1999. That order was passed while rejecting the request of the petitioner to transfer back their assessment files to C.T.O., Ashok Nagar Circle with whom the petitioner was filing returns and was being subjected to assessment. Clause (d) of sub-rule (21-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commercial Tax Circle of Kodad, inasmuch as the manufacturing unit is located in Kodad Mandal. The registered office of the company is, however, situate within the jurisdiction of Ashok Nagar (Hyderabad) Circle. The aforementioned sub-rule was introduced with a view to facilitate the assessing authority within whose jurisdiction the manufacturing unit is situate to deal with the assessment and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovision was given effect to and the registration together with the relevant files were transferred to C.T.O., Kodad Circle on July 3, 1999. In view of further extension of the date by G.O. Ms. No. 630, the petitioner approached respondents 3 and 4 to re-transfer the files to the second respondent. The same was refused. Hence, the present writ petition is filed. 3.. We cannot accept the view taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioner. That by itself does not preclude the operation of the deeming provision. We, therefore, quash the impugned order and direct that the new registration shall not be given effect to and the assessment files shall continue to be dealt with by the previous assessing officer till April 1, 2000.
Accordingly, the writ petition is allowed. No costs.
Writ petition allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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