1980 (2) TMI 253

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....-This is an application for the issue of writ of mandamus commanding the respondents to refrain from demanding additional security from the petitioner under the A.P. General Sales Tax Act. The notice that is questioned in the writ petition is the one dated 21st May, 1984. It is issued under section 12(2) of the Act and it is proposed to demand under section 12(2)(e)(ii) a sum of Rs. 4,36,000, a....

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....le by the petitioner for the years commencing from 1st April, 1979 and ending by 31st March, 1981, is estimated at Rs. 8,72,115. The said figure is arrived at by estimating a tax of Rs. 1,85,190 for 1979-80 and Rs. 6,86,925 for the year 1980-81. The petitioner was called upon to file his objections. The petitioner filed his explanation on 6th June, 1984, stating that the net turnover determined by....

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....he demand notice that there is evasion of tax by the petitioner it is not stated that any proceedings for reopening of the assessments had been taken out by the competent authority, viz., the concerned Commercial Tax Officer. It is also not denied that the registration authority, viz., the Assistant Commercial Tax Officer who has given this notice is not the authority competent to make the reasses....