Revised assessment notice upheld as within revisional power and consistent with natural justice; writ interference declined.

A revised show cause notice proposing revision of assessment under section 20 of the Andhra Pradesh General Sales Tax Act was held valid, because the revisional authority could supplement the notice with additional grounds before final adjudication and no statutory bar was shown. That power was treated as incidental to revisional jurisdiction, and the revised notice was found to satisfy natural justice by informing the dealer of all proposed grounds. The HC also declined interference under article 226, noting the availability of statutory remedies and the absence of any exceptional circumstance for writ intervention.

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Issues: Whether the revised show cause notice proposing revision of assessment under section 20 of the Andhra Pradesh General Sales Tax Act was without jurisdiction or invalid for want of power to add further grounds, and whether interference under article 226 was warranted.

Analysis: The petitioner had not yet been subjected to a final revisional order on the earlier notice, and no statutory bar was shown against the revising authority supplementing the notice with additional grounds before final adjudication. The power to raise additional grounds in the course of proposed revision was treated as incidental to the revisional power under section 20. The Court also noted that the revised notice served the requirement of fairness by apprising the dealer of all grounds on which revision was proposed, and therefore did not offend the principles of natural justice. In view of the availability of statutory remedies, the writ court saw no extraordinary circumstance for direct interference.

Conclusion: The revised show cause notice was held to be valid and within power, and the challenge to it failed.

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