1969 (11) TMI 76

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial Commercial Tax Officer acted in excess of his jurisdiction in collecting Rs. 3,000 as if there is an evasion of tax under section 32 of the Andhra Pradesh General Sales Tax Act (hereinafter called the Act) and for failure to maintain correct and complete accounts required under section 25 of the Act; and that he could have proceeded against the petitioner only under clause (b) of sub-section (1) of section 32 of the Act and that in this case the Special Commercial Tax Officer has not only acted under clause (b) of sub-section (1) of section 32 but also purported to act under clause (a) without realising the fact that there was neither failure to pay, nor evasion of, any tax recoverable under the Act. It would appear that the Special ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....w cause as to why prosecution proceedings should not be launched under section 31 of the Act, they have expressed in writing admitting the offence and offered to get the offence compounded in a sum of Rs. 1,000 (paid in Ch. No. 177 D/6-12-1965). I find them guilty and by accepting the offer of Rs. 1,000 as compounding fees and Rs. 3,000 as tax, I hereby compound the offence under section 32 of the Andhra Pradesh General Sales Tax Act, 1957." Section 32 of the Act, it is necessary to point out, does not empower the Special Commercial Tax Officer to collect tax as has been done in this case. Section 32 is in two parts and provides for composition of offences. The prescribed authority is empowered to accept by way of composition under claus....