9911796707
TMI Blog2004 (10) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... eard learned counsel for the parties. A notice under section 17 of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the Act") is challenged in this writ petition. The petitioner contends that it is a firm engaged in manufacturing and trading of liquor having its office at Cuddapah and factory at Vijayawada. A notice dated March 8, 1999 under section 17 of the Act was served o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es tax arrears of third party. The cheque was returned to the second respondent and the first respondent issued a fresh notice under section 17 of the Act on March 23, 1999 requesting the second respondent to issue a cheque for Rs. 9,17,731. Eventually in response to the notice dated March 23, 1999 the second respondent issued a cheque for Rs. 9,17,731 and the present writ petition was filed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing authority) require any person from whom money is due or may become due to the dealer, or any person who holds or may subsequently hold money for, or on account of the dealer, to pay to the assessing authority either forthwith if the money has become due or is so held, or within the time specified in the notice (but not before the money becomes due or is held), so much of the money as is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm what was the amount due to him from the second respondent was at no point of time ascertained and as a matter of fact in a partnership concern it will also not be possible to ascertain the amounts due to him individually from the second respondent. Such a question has already been considered by the Andhra Pradesh High Court in K. Srihari Rao & Co. v. Deputy Commercial Tax Officer, Sirpur, Kag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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