Quasi-judicial tax assessment limits circulars from mandating levy; liability must be decided case by case.

A circular may communicate the law declared by the Supreme Court to subordinate officers, but it cannot issue binding directions requiring levy and collection of entry tax in every case. Assessing officers under the Entry Tax Act exercise quasi-judicial functions and must determine liability on the facts of each case after considering the vehicle owner's objections. The portion of the circular imposing mandatory levy instructions was therefore without jurisdiction and unenforceable. The court did not decide whether the excavator was a motor vehicle or whether the Supreme Court ruling applied to all excavators.

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Issues: Whether the Commissioner of Commercial Taxes could issue a circular directing subordinate assessing officers to levy and collect entry tax on excavators and similar equipment under the Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996.

Analysis: The Commissioner could validly circulate the law declared by the Supreme Court and bring it to the notice of subordinate officers. However, assessing officers exercise quasi-judicial functions while determining liability under the Entry Tax Act, and such matters must be decided on the facts of each case after considering the objections of the vehicle owner. A circular cannot contain binding directions compelling levy and collection of tax in every case. The Court also did not decide whether the assessee's excavator was or was not a motor vehicle or whether the Supreme Court decision applied to all excavators.

Conclusion: The portion of the circular issuing binding instructions to levy and collect entry tax was held to be without jurisdiction and unenforceable, while the assessing authority was required to examine the assessee's case on its own merits.

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