1970 (3) TMI 130

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....essary to set out a few relevant facts: The petitioners were groundnut oil-millers at Warangal in Telangana area and they were purchasing groundnuts and crushing the same into oil and exporting the oil outside the State. They were filing monthly returns and in this case, before the commencement of the Andhra Pradesh General Sales Tax Act, they had filed two monthly returns, although the assessment was completed by the Commercial Tax Officer, Warangal, for the assessment year 1957-58 after 15th June, 1957. The Commercial Tax Officer granted exemption in respect of a turnover of Rs. 6,75,634.54 representing the value of the groundnuts purchased by the assessee prior to the coming into force of the Andhra Pradesh General Sales Tax Act. This tu....

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....egatived both the contentions and dismissed the appeal. Hence the revision. Section 15 of the Hyderabad General Sales Tax Act empowers the Commissioner, in his discretion, to call for and examine the record of any order passed or proceeding taken by any officer subordinate to him. It is true that the assessment proceedings commenced in this case prior to the commencement of the Andhra Pradesh General Sales Tax Act, as two monthly returns were filed by then by the petitioners. But the question is whether the Deputy Commissioner is competent, by reason of the fact that the Andhra Pradesh General Sales Tax Act came into force on 15th June, 1957, to revise the assessment in exercise of his powers under section 20(2). It should be remembered th....