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of <h1>Petition to Avoid Tax Liability Dismissed</h1> The court dismissed the writ petition, ruling that the petitioner could not avoid liability under the Hyderabad General Sales Tax Act by relying on the ... - Issues Involved:1. Jurisdiction of the Commissioner of Commercial Taxes to revise assessments.2. Applicability of limitation period for revision under the Andhra Pradesh General Sales Tax Act.3. Impact of the Repealing Act on the rights and liabilities under the Hyderabad General Sales Tax Act.Issue-wise Detailed Analysis:1. Jurisdiction of the Commissioner of Commercial Taxes to Revise Assessments:The petitioner sought a writ of prohibition against the Commissioner of Commercial Taxes, Andhra Pradesh, from proceeding with the revision of the assessment for the year 1956-57. The original assessment was made under the Hyderabad General Sales Tax Act, and the Commissioner proposed to revise the assessment on the ground that the turnover relating to cotton was erroneously exempted from tax. The petitioner argued that the assessment could only be revised within four years as per Section 20(3) of the Andhra Pradesh General Sales Tax Act. However, the court noted that if the Hyderabad General Sales Tax Act governed the revision, no limitation period would apply.2. Applicability of Limitation Period for Revision under the Andhra Pradesh General Sales Tax Act:The court examined Section 20 of the Andhra Pradesh General Sales Tax Act, which imposes a four-year limitation period for revising assessments. In contrast, Section 15 of the Hyderabad General Sales Tax Act, which was in force when the original assessment was made, did not prescribe any time limit for revisions. The court had to determine which Act's provisions applied to the revision of the assessment made for the period when the Hyderabad Act was in force.3. Impact of the Repealing Act on the Rights and Liabilities under the Hyderabad General Sales Tax Act:The court analyzed the saving clause in Section 41 of the Andhra Pradesh General Sales Tax Act, which repealed the Hyderabad General Sales Tax Act. The saving clause protected rights, obligations, and liabilities acquired or incurred under the repealed Act. The court referred to Supreme Court decisions, including Sales Tax Officer, Circle I, Jabalpur v. Hanuman Prasad and Swastik Oil Mills Limited v. H.B. Munshi, which held that rights and liabilities under a repealed Act remain unaffected by the repeal. The court concluded that the petitioner's liability to be reassessed under the Hyderabad Act remained intact and was not subject to the four-year limitation period of the Andhra Pradesh Act.Conclusion:The court dismissed the writ petition, holding that the petitioner could not evade liability under the Hyderabad General Sales Tax Act by invoking the limitation period of the Andhra Pradesh General Sales Tax Act. The court emphasized that the rights and liabilities under the repealed Act were preserved by the saving clause in the Repealing Act. The petitioner was liable to reassessment under the Hyderabad Act, and the writ of prohibition was not warranted. The petition was dismissed with costs, and the appeal related to other points was noted to be pending.
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