1975 (1) TMI 84

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....n involved are these: The appellant is a firm of contractors and dealers in paddy and rice. Its turnover for the assessment year 1963-64 was Rs. 5,62,350.08. On that turnover, the appellant was assesseed to tax at the rate of 2 per cent. Aggrieved by that assessment made at the rate of 2 per cent, the appellant preferred an appeal unsuccessfully to the Assistant Commissioner of Commercial Taxes. On further appeal to the Tribunal, the Tribunal remitted the matter to the assessing authority to determine the rate of tax having regard to the decision of this court in State of Andhra Pradesh v. Oruganti Venkateswarlu & Bros.[1967] 20 S.T.C. 340. On remand, the assessing authority assessed the appellant on the turnover of Rs. 5,39,137.13 at the r....

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.... the order of the Assistant Commissioner made in accordance with the directions of the Tribunal's judgment. Section 20 empowers the Board of Revenue to suo motu examine the record of any order passed by any authority subordinate to it for the purpose of satisfying itself as to the legality or propriety of such order passed by the subordinate authority. Sub-section (2-A) places a restriction on the exercise of the power by the Board of Revenue under sub-sections (1) and (2) of section 20. This sub-section (2-A) reads: "20. (2-A) The powers under sub-section (1) or sub-section (2) shall not be exercised by the authority specified therein in respect of any issue or question, which is the subject-matter of an appeal before, or which was d....

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....ined from paddy that had already suffered tax at 3 per cent was exigible to tax at 1 per cent and not at 2 per cent. The learned Judges were not concerned with the rate of tax leviable under section 5-A of the Act. Therefore, it cannot be said that the decision rendered by this court in Oruganti Venkateswarlu's case(1) applies to cases of turnover referred to in section 5-A of the Act. This section is in these terms: "5-A. Levy of additional tax on turnover.-Every dealer who is liable to pay tax under section 5 shall, in addition to the tax payable under that section, pay for each year a tax at the rate of one-fourth paisa on every rupee of his turnover liable to tax, if his total turnover for that year is rupees three lakhs or more." ....