Government memo without statutory authority cannot stay recovery of tax dues under final assessment and revision orders.

A Government memo issued without statutory authority cannot suspend or override recovery proceedings based on final sales tax assessment and revisional orders. Under the Andhra Pradesh General Sales Tax Act, the Government's power to grant exemption or reduction in tax or interest does not extend to staying recovery or interfering with quasi-judicial orders that have finally determined liability. The power of revision lies with the statutory authorities, not the Government memo, so the memo was treated as without jurisdiction and ineffective against lawful enforcement. Recovery for the pending year was left to follow the connected tax revision, but the memo still could not stall enforcement.

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Issues: Whether the Government memo requesting that no coercive steps be taken could prevent recovery proceedings initiated on the basis of final assessment and revision orders under the sales tax enactment.

Analysis: The challenge concerned recovery of tax dues for different assessment years after the assessment and revisional orders had attained finality under the statute. Section 9 of the Andhra Pradesh General Sales Tax Act, 1957 empowers the State Government to grant exemptions or reductions in tax or interest by notification, but it does not authorise suspension of recovery or interference with quasi-judicial orders finally determining liability. The power of revision under Section 20 of the Andhra Pradesh General Sales Tax Act, 1957 lies with the Commissioner and other prescribed authorities in specified circumstances, and the Government memo was not traceable to any statutory power under that provision. The memo was therefore treated as lacking jurisdiction and incapable of restraining recovery of dues lawfully determined under the Act. For the year 2001-02, recovery was left to abide by the result of the pending tax revision case, but even for that year the memo could not stall recovery.

Conclusion: The memo could not bar recovery of tax dues arising from final orders under the Act, and the writ petition was rejected in relation to the assessment years where the orders had attained finality.

Final Conclusion: Executive directions cannot defeat recovery under final statutory tax orders, and only the pending year was left to be governed by the outcome of the connected proceeding.

Ratio Decidendi: A Government memo issued without statutory authority cannot suspend or override recovery proceedings founded on final quasi-judicial tax orders; exemption or reduction powers under the taxing statute do not extend to nullifying enforcement of final liabilities.

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