1988 (3) TMI 435

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....mmercial Tax Officer, Ramachandrapuram, on 7th May, 1979 against the respondent. The respondent is a firm dealing in jaggery. For the assessment year 1974-75 the Commercial Tax Officer, Ramachandrapuram, by his proceedings dated 4th May, 1975, exempted from sales tax the entire turnover of Rs. 10,10,984.34 relating to sales of jaggery. The Deputy Commissioner of Commercial Taxes, Kakinada, however, initiated proceedings under section 20(2) of the Andhra Pradesh General Sales Tax Act, hereinafter referred to as "the Act", seeking to revise the order of the Commercial Tax Officer, Ramachandrapuram, as in his opinion the exemption on the entire turnover returned by the respondent was wrongly granted. A notice was, therefore, issued calling up....

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....e statements were recorded behind its back. The Commercial Tax Officer, Ramachandrapuram, accordingly submitted his report. On receipt of his report, the Deputy Commissioner of Commercial Taxes, Kakinada, instead of passing an order on the basis of the report, directed the Commercial Tax Officer himself to revise the assessment without notice to the respondent. The Commercial Tax Officer, Ramachandrapuram, thereupon initiated proceedings under section 14(4)(cc) of the Act and completed the same without affording any opportunity to the respondent to adduce evidence in support of its claims or to cross-examine persons whose statements recorded behind its back were relied upon. Aggrieved by the said revised order of assessment, the respondent ....