1990 (11) TMI 381

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ALAL WAGHRAY, J.-This writ petition has been filed on behalf of the Syndicate Bank, represented by its Deputy General Manager, Zonal Office, Hyderabad, questioning the order dated May 28, 1987, passed by Sri A. Balasubba Reddy, MBA, Commercial Tax Officer, Guntakal. It is useful to reproduce the impugned order: "I am to inform you that according to the amendment in G.O. cited above and the powe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r that, it requires the bank to submit returns in form A-8 in relation to all dealers of sales tax from the whole Circle of Guntakal. It appears to us that the officer concerned has not understood the scheme of the Andhra Pradesh General Sales Tax Act, 1957, including section 13-B thereof. After providing for levy and exemptions, section 12 of the Act dealt with registration of dealers. Section....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., of all bills relating to goods discounted, cleared or negotiated and the payments and receipts relatable to the sale or purchase of goods transacted by or through it during the preceding month, in such manner and within such period as may be prescribed." By section 13-B of the Act banks can be called upon to furnish certain information in relation to "a dealer" and in relation to a particular....