9911796707
TMI Blog2008 (7) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Act. The facts, as necessary for disposal of the present appeal are that in the course of its business as a manufacturer of liquor under D2 licence granted under the provisions of the A. P. Excise Act, 1968, the appellant had to sell the liquor in various containers, viz., bottles, cartons and other packing material. The main dispute is in regard to levy of tax on the containers. According to the appellant, it had followed the principles as laid down by the Supreme Court in Raj Sheel v. State of Andhra Pradesh [1989] 74 STC 379, and accordingly, the Appellate Deputy Commissioner by his order dated July 17, 1992 held that there was separate sale of packing material and the norms were satisfied and remanded the matter to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that the Commissioner had issued show-cause notice well within the time and orders are passed and therefore there is no illegality. On this and other submissions made, the point, which arises for consideration, is whether in the facts and circumstances, the exercise of powers under section 20 of the A.P. General Sales Tax Act, 1957 is sustainable. Since the plea of "barred by limitation" is being taken up for consideration, we are not going into the merits of the case. Therefore, it would suffice to note that admittedly in this case, the order of the appellate authority is dated July 17, 1992 and the consequential orders were passed by the assessing authority on October 23, 1992. Therefore, the period of limitation of four ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Commercial Taxes and other prescribed authorities.-(1) The Commissioner of Commercial Taxes may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this Act, including sub-section (2) of this section and if such order or proceeding recorded is prejudicial to the interests of Revenue, he may make such enquiry, or cause such enquiry to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as it thinks fit. (2) Powers of the nature referred to in sub-section (1) may also be exercised by the Additional Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fact that an appeal or other proceeding is pending before the Special Appellate Tribunal or the Supreme Court involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be excluded in computing the period of four years specified in this section for the purpose of exercising the power under this section." Apparently, the aforesaid provision is virtually the powers, specifically, conferred on the Commissioner of Commercial Taxes to revise any proceedings or orders. De hors the fact that it has undergone the natural course through the assessing authorities and as well as by the appellate authorities, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral doubts, especially, when it has taken two months for the parties to send the said orders to be served on the appellant and for actual service to be effected four months thereafter. When in all such hurriedness show-cause notice and the personal-hearing notice can be served on the same day, why have the parties taken such a leisure manner to take steps to serve the orders? Therefore, it does not create any confidence that the order could have been passed on the same day in which it was stated to be passed. Therefore, we are of the view that the very action on the part of the revisional authority in disposing the matter in such a late hour is wholly misconceived and unsustainable. The appeal is accordingly allowed and the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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