1996 (2) TMI 527

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....UADRI, J.-The petitioner challenges the validity of the provisional assessment order in G.I. No. 7531/95-96 dated February 5, 1996 as being violative of principles of natural justice as well as rule 12 of the Andhra Pradesh General Sales Tax Rules, 1957. 2.. The petitioner is a public limited company engaged in the business of execution of works contracts. For the period from April 1, 1995 to Dec....

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....isional assessment order is passed and so it is liable to be quashed. The learned Government Pleader however, contends that rule 12 is not attracted and that the petitioner has a right of appeal against the provisional assessment order. 4.. We may at the outset mention that the ground of existence of alternative remedy does not bar the jurisdiction under article 226 of the Constitution though thi....

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.... date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits the returns subsequent to the date of inspection the assessing authority shall after issuing a notice to the dealer and making such enquiry as he considers necessary, assess him to the best of his judgment. Where any return submitted by a dealer appears to the assessing authority to....

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.... called upon the assessee to show its statements and made provisional assessment on a total turnover of Rs. 19,27,04,344 as against the net turnover of Rs. 1,58,64,666 shown in form A-2 return. From the impugned order, it is clear that the requirements of rule 12 have not been complied with. The learned Government Pleader was called upon to produce the records. A perusal of the record also does no....