1999 (8) TMI 934

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....mission. 2.. The petitioner, who is a registered dealer doing business in jaggery, etc., questions the action of the first respondent in issuing notices dated June 30, 1999 and July 17, 1999 to the second respondent-bank to stop the transactions in the account held by the petitioner and to hold up the money of M/s. Goutham Traders of which the petitioner is the proprietor till the final assessmen....

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....ngs for assessment were initiated, though not finalised. He informed the second respondent-bank that notice was issued in exercise of power under section 17 of the Andhra Pradesh General Sales Tax Act. He requested the second respondent to hold up the money lying to the credit of M/s. Goutham Traders till final orders are communicated to the bank. Even this notice is beyond the scope of powers con....

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....B. But, for doing that, the prior approval of the Commissioner is required. As seen from the communication dated July 26, 1999 the power has not been exercised under section 17-B, with the permission of the Commissioner. The impugned notices cannot therefore be sustained in law and they are examples of arbitrary and unreasonable exercise of power. In fact, a division Bench of this Court in D. Pitc....