1996 (2) TMI 475

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....r as per the notice issued by the third respondent in Rc. No. 20/87, dated January 20, 1987. The brief facts of the case are: The petitioner belongs to Marwadi community. He was born in Rajasthan State. He migrated to the State of Andhra Pradesh and settled in Vijayawada, Krishna district. The petitioner has been doing business in Vijayawada. He has been maintaining the accounts in Hindi by using Devanagari form of numericals in the books of accounts. The books of accounts maintained by him are being produced before the income-tax, central excise and sales tax authorities for scrutiny. None of the authorities have raised any objection so far for maintaining the numericals in Marwadi language. The third respondent issued the impugned noti....

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....is liable to be dismissed. Sri V.S.R. Anjaneyulu, learned counsel for the petitioner, contended that maintaining the accounts in Devanagari language is in consonance with section 25 of the APGST Act; so rule 45(1-B) of the Rules is violative of articles 14, 19(1)(a), (d), (e) and (g) of the Constitution of India; therefore the said rule is unconstitutional. In support of his contention he relied upon the decisions reported in Pyndah Venkatanarayana v. Sudhakar Rao AIR 1967 AP 111, Dr. Pradeep Jain v. Union of India AIR 1984 SC 1420, V.N. Sunanda Reddy v. State of A.P. AIR 1995 SC 914. Venkatanarayana's case AIR 1967 AP 111 relates to the shape and form of numerals mentioned in rules 73(2) of the Conduct of Election Rules, 1961. In that c....