1992 (2) TMI 336

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), the State is the petitioner. The assessment of the respondentassessee under the Act was completed by the Commercial Tax Officer on September 30, 1973. In the assessment on the turnover of Rs. 2,55,295.95 which related to stainless steel motor wheel discs, tax was levied at 5¼ per cent. On examining the record, the De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommissioner revising the assessment order was passed on October 10, 1977. It is on the basis of the said dates, the learned Government Pleader submits that the order of the Deputy Commissioner was passed within four years from the date of service on the assessee. The case relates to the assessment year 1972-73. On the relevant date sub-section (4-A) was in the following terms: "(4-A). An assessm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r to disclose the turnover or any of the particulars correctly; but if such event has occurred due to any other causes, the power of revision has to be exercised within four years from the expiry of the year of assessment. If the Deputy Commissioner wants to avail the six years' period of limitation, he can do so only when he records a finding that the dealer failed to disclose the turnover or any....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or any of the particulars correctly. Therefore, the power of revision under section 14(4) of the Act can be exercised only within a period of four years from the expiry of year of assessment. In this case the year of assessment is 1972-73. The four-year period expires on March 31, 1977. The Deputy Commissioner passed the order under revision on October 10, 1977. Therefore, the order passed by the....