TaxTMI 
TaxTMI 
1990 (3) TMI 331
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....s by the respondent beyond November 18, 1984 and also seek a direction to the respondent to return the books forthwith to the petitioner. The essential facts are as follows: The petitioner is a manufacturer of wheat products having its factory at Pattancheru, Medak district. The petitioner claims that they are filing returns every month before the Commercial Tax Officer, Sangareddy Circle and are paying taxes regularly without committing any default. The petitioner received a notice under section 17 of the A.P. General Sales Tax Act, 1957, from the Commercial Tax Officer, Lad Bazar Circle, Hyderabad, on October 11, 1984, directing the petitioner not to pay any amounts held by it to the credit of M/s. Mahendra Corporation, Hyderabad, on the....
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....s issued the notices. But under section 17 of the Act, it is provided that the assessing authority may, at any time or from time to time by notice in writing, require any person from whom money is due or may become due to the dealer or any person who holds or may subsequently hold money for, or on account of the dealer, to pay to the assessing authority either forthwith if the money has become due or is so held, or within the time specified in the notice, a part or whole of the money as such. Sub-section (5) of section 17 provides that where any person to whom a notice under this section is sent, proves to the satisfaction of the assessing authority that the sum demanded or any part thereof is not due by him to the dealer, or that he does n....
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....s tax due from the dealer, M/s. Mahendra Corporation. The next section to be considered in this case is section 28, which provides "powers to order production of accounts and powers of entry, inspection, etc." It would be in the fitness of things to reproduce sub-sections (1) and (3) of section 28 of the Act which read: "(1) Any officer not below the rank of an Assistant Commercial Tax Officer authorised by the State Government in this behalf may for the purposes of this Act, require any dealer to produce before him the accounts, registers and other documents, and to furnish any other information relating to his business. (2)............. (3) If any such officer has reason to suspect that any dealer is attempting to evade the payment o....
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....counsel for the petitioner has gone to the extent of saying that the C.T.O., Lad Bazar, Hyderabad, had no jurisdiction to visit the premises of the petitioner, M/s. Rachana Flour Mills (Pvt.) Ltd., situated at Pattancheru, as he does not have the territorial jurisdiction to do so. We do not see any force in this contention for the reason that section 28 of the Act clearly provides that any officer authorised by the State Government may require any dealer to produce before him the accounts, registers and other documents and to furnish any other information relating to his business. Moreover, if such an officer has reason to suspect that such dealer is attempting to evade the payment of any tax or other amount due from him under this Act, he ....
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....dgers and account books were in the residential premises of the director, the C.T.O., Lad Bazar, Hyderabad, addressed a letter to the Deputy Commissioner, C.T., Hyderabad-III Division, requesting him that he may contact the Deputy Commissioner, C.T. Hyderabad-I Division, and arrange for a search of the above premises. We are satisfied that the requirements of section 28 of the Act have been fully complied with in this case. The C.T.O., Lad Bazar, recorded his reasons as to why such a search was necessary in this case and requested the concerned authority, i.e., the Deputy Commissioner, C.T., Hyderabad-III Division, to contact the Deputy Commissioner, C.T., Hyderabad-I Division and arrange for a search of the residential premises of the dire....