Binding appellate order bars fresh provisional sales tax assessment for the same turnover after prolonged delay.

A quasi-judicial sales tax authority could not sustain a fresh provisional assessment under section 5-A for a period already covered by a binding appellate order granting relief on the same levy. The Court held that the earlier appellate determination had to be respected within the same statutory framework, and the same liability could not be revived for the covered turnover. It also found that resort to provisional assessment after more than two years, when the assessment year had long expired, was unjustified. For these reasons, the provisional assessment was set aside in full and the matter was remitted for final assessment according to law after a reasonable opportunity of hearing.

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Issues: Whether the provisional assessment imposing additional tax under section 5-A of the Andhra Pradesh General Sales Tax Act, 1957 could be sustained when the same turnover had already been dealt with in an appellate order for a part of the relevant period, and whether the assessment could be split up or maintained as a provisional assessment after an inordinate delay.

Analysis: The assessment was made for an entire year, part of which was already covered by an appellate authority's order granting relief on the very levy of additional tax. A quasi-judicial authority is bound by the appellate order operating within the same statutory scheme, and it was impermissible to ignore that determination and fasten the same liability again for the covered period. The Court also noted that the assessment year had long expired and there was no justification for resorting to provisional assessment after a lapse of more than two years. In these circumstances, the assessment could not be split up to confine challenge only to one part, and interference under Article 226 was warranted despite the availability of an alternative remedy.

Conclusion: The provisional assessment order was unsustainable and was set aside in its entirety, with a direction for final assessment to be made according to law after giving the petitioner a reasonable opportunity.

Ratio Decidendi: A quasi-judicial sales tax authority cannot, by a fresh provisional assessment, ignore a binding appellate order covering part of the same assessment period and revive the same levy for that period.

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