1976 (8) TMI 133

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....the admission stage and we have admitted the appeal today. Mr. Sastry, the learned Government Pleader, takes notice and the matter has been argued before us. In this case, the Deputy Commissioner in exercise of his powers under section 20 of the Andhra Pradesh General Sales Tax Act, revised the order of the Commercial Tax Officer. The Deputy Commissioner passed the order on 6th January, 1973. But ....

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....er on the assessee on 21st November, 1973, it must be held, on the facts of this case, that the delay that took place was unreasonable and inordinate. Again, as in that case, as we have pointed out in our judgment in Khetmal Parekh & Co. v. State of A.P.[1976] 38 S.T.C. 531. (T.R.C. No. 1 of 1976) on the ground of unreasonable delay in the service of the order of the Deputy Commissioner, each c....