1993 (4) TMI 295

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.... SIVARAMAN NAIR , J.-What the petitioner seeks in this writ petition is a direction to the respondent to implement the order of the Appellate Deputy Commissioner of Commercial Taxes, Guntur, which was passed in Appeal Nos. 64 and 66 of 1991-92, dated June 21, 1991. Counsel submits that under rule 35 of the Andhra Pradesh General Sales Tax Rules, 1957 (hereinafter referred to as "the Rules"), it....

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.... statute, including section 20 of the Andhra Pradesh General Sales Tax Act, 1957, which deals with the powers of revision by the Commissioner of Commercial Taxes and other prescribed authorities. We have heard learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. The latter submits that any provision relating to procedural requisites or formalities to be co....

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....te order, in exercise of the power under section 20 of the Andhra Pradesh General Sales Tax Act, have already been initiated. If this be the position, whatever objections the petitioner has to the exercise of revisional power, as its counsel urges before us, are open for being urged before the revisional authority. We are sure that any statutory revisional authority will duly consider in accordanc....