TMI Blog2012 (3) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 shall be paid to the petitioner and ₹ 500 to the Member Secretary, Andhra Pradesh State Legal Services Authority, Hyderabad, for the credit of the authority, within a period of one month from the date of receipt of a copy of this order. - Writ Petition No. 5395 of 2008 - - - Dated:- 14-3-2012 - GODA RAGHURAM AND RAVI SHANKAR N., JJ. For the Appellants : S. Krishna Murthy For Respondents : B. Venkatadri, Special Standing Counsel for Commercial Taxes, ORDER:- The order of the court was made by GODA RAGHURAM G. Heard Sri S. Krishna Murthy, the learned counsel for the petitioner and Sri B. Venkatadri, Special Standing Counsel for Commercial Taxes for the respondents. This assessee's writ petition is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06 (pertaining to the assessment year 2004-05), the first respondent passed the final order of assessment on December 12, 2006 (along with the final assessment order for the assessment year 2004-05), granting exemption. The fourth respondent issued a show-cause notice on November 2, 2007 proposing to revise the final assessment order dated December 12, 2006 in respect of the assessment year 2003-04. The assessee lodged objections dated February 4, 2008, inter alia, contending that in view of the provisions of section 20(2A) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act ), the revisional power cannot be exercised since the very issue or question is the subject-matter of T.A. No. 1208 of 2007. The decision of a lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal under section 21 of the Act, i.e., STAT. Though there was some ambiguity as to whether the bar on the exercise of revisional jurisdiction (enjoined by section 20(2A) of the Act) is applicable in respect of matters pending before the STAT pertaining to a different assessment year, the controversy was set at rest by the decision of a Full Bench of this court in Indo National Limited v. Commissioner of Commercial Taxes [2004] 136 STC 586 (AP). The learned Full Bench while overruling the earlier decision of this court in Minerals and Metals Trading Corporation of India Limited v. Deputy Commissioner, Commercial Taxes [1978] 42 STC 372 (AP), clearly and unequivocally declared the law that section 20(2A) of the Act circumscribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Full Bench in Indo National Limited [2004] 136 STC 586 (AP). Be that as it may, in view of the unambiguous trajectory of the clear provisions of section 20(2A) of the Act; the authoritative interpretation of the said provision in Indo National Limited [2004] 136 STC 586 (AP); reiterated in Vensa Biotek Ltd. [2007] 5 VST 388 (AP) and Jyothi Dairy Pvt. Ltd. [2007] 44 APSTJ 87 (AP); the revisional order dated February 25, 2008 passed by the fourth respondent must be held to be without jurisdiction and unsustainable. The impugned order is accordingly quashed. On March 13, 2008, this court in W.P. M.P. No. 6997 of 2008, granted interim stay of collection of the disputed tax of ₹ 81,90,659 (arising consequent on the impugned revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
