1971 (10) TMI 104

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....n 14(4) of the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as "the Act"), in respect of the petitioner-firm for the assessment year 1962-63, was completed by the Commercial Tax Officer, Cuddapah, on 16th March, 1969. After completing the aforesaid assessment, he issued a notice under section 14(8) of the Act, for levy of penalty, on 17th September, 1969. The petitioner-asse....

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....ase have not been initiated within a period of six years, which expired on 31st March, 1969, the notice is invalid. In support of this contention, reliance is placed on a Division Bench decision of this court in State of Andhra Pradesh v. Rikabchand Siremal & Company and Others[1968] 22 S.T.C. 304. In that case, the question for consideration before the learned judges was, whether the penalty proc....