2000 (2) TMI 821

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....he penalty orders dated November 3, 1999 and November 5, 1999 passed by the second respondent for the years 1991-92 and 1992-93 in purported exercise of power under section 7-A(2) of the Andhra Pradesh General Sales Tax Act, 1957 on the ground that the petitioner-assessee pressed into service fake bills and fabricated entries in the books of account to support the claim for exemption on the score ....

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....ny assessment in such area or areas or the whole of the State of Andhra Pradesh. The assessing authorities are notified under G. O. Ms. No. 1091 Revenue, dated June 10, 1957 read with G. O. Ms. No. 728 Revenue, dated July 14, 1970, etc. Deputy Commissioner is not one of the notified assessing authorities. However, the Deputy Commissioner is empowered to make a reassessment under section 14(4) rea....

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.... at the rate prescribed therein. The penalty provision embodied in section 7-A(2) is a distinct provision and it is undisputedly different from the penalty provision contained in subsection (8) of section 14. At the risk of repetition, it must be stated that it is only the assessing authority who is invested with the power of assessment that can pass an order under section 7-A(2) levying the penal....