1975 (1) TMI 86

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.... C.J.-These two writ petitions are directed against the assessment orders of the Commercial Tax Officer, Krishna West 1, Vijayawada, dated 10th December, 1973, for the two assessment years in question. The assessing authority has failed to follow the judgment of this court in Ramakrishna Cements, Macherla v. Government of Andhra Pradesh[1972] 29 S.T.C. 507., on the ground that that decision has be....

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....not follow the decision of this court for the reason that the Patna High Court has distinguished the judgment of this court. We have no hesitation in condemning the attitude of the Commercial Tax Officer in not following the decision of this court, by which he is bound to. The assessing authority should know that the Patna High Court did not follow the decision of this court and it came to its own....

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....ribunal, had given to him by its final order in exercise of its appellate powers in respect of an order of assessment made by him, such refusal is in effect a denial of justice, and is further more destructive of one of the basic principles in the administration of justice based as it is on the hierarchy of courts." The assessing authority being an inferior tribunal was bound to follow the deci....