1998 (8) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner is the son of one Sri Alapati Jalaiah. The said A. Jalaiah died on March 29, 1996. Late A. Jalaiah was carrying on business as a proprietary concern form December 1, 1974 in the premises belonging to the 3rd respondent. After the death of A. Jalaiah, the petitioner obtained fresh registration certificate from the Assistant Commercial Tax Officer. The 3rd respondent objected for the grant ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deputy Commissioner for Commercial Taxes is without jurisdiction and without authority of law. In support of his contention he also relied on a judgment of this Court in Smt. Samayamanthula Srihari v. Commercial Tax Officer [1993] 88 STC 446; (1992) 14 APSTJ 229. 3.. The learned counsel for the respondents contended that when he raised an objection before the Assistant Commercial Tax Officer no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty days from the date on which the order or proceeding was served on him, appeal to such authority as may be prescribed:" 5.. A reading of section 19 of Andhra Pradesh General Sales Tax Act, 1957, makes it clear that it is only a dealer who is competent to file an appeal against any proceeding or order of an authority. It is undisputed that the 3rd respondent is not a dealer, therefore, he is n....