1958 (2) TMI 33

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....e petitioner avers that he is a local agent for Hindustan Motors and Willys Jeeps, imported from America, which he purchases from dealers at Calcutta and Bombay. It is stated that for the assessment year 1954-55 the respondent collected Rs. 29,199-3-6 as sales tax on the sale transactions in automobile parts effected by the petitioner. It is the petitioner's contention that the said levy and collection are not authorised by law. For the year 1955-56 the petitioner submitted monthly returns and paid a sales tax of Rs. 36,564-3-9 provisionally. On 10th January, 1958, the 2nd respondent issued a notice to the petitioner threatening assessment to the best of his judgment. It is stated by the petitioner that the said assessment is only "an escap....

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....Pradesh. Sub-section (3) of section 1 provides that section 1 shall come into force at once and the rest of the Act shall come into force on such date as the State Government may, by notification in the Andhra Pradesh Gazette, appoint. By means of a notification dated 10th June, 1957, the Government appointed 15th June, 1957, as the date from which the rest of the Act shall come into force. The Andhra Pradesh General Sales Tax Rules, 1957, the validity of which the petitioner impeaches, were published in the Andhra Pradesh Gazette, Part I, dated 15th June, 1957, and they came into force on the same date. The Act having come into force on 15th June, 1957, and the rules having been published on the same date, it is not a case of the Governmen....