2003 (9) TMI 712

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.... MOTILAL B. NAIK, J.Petitioner is a registered dealer on the rolls of the respondent and doing business in vegetable oil. The petitioner filed an audit report as provided under rule 17(5A) of the A.P. General Sales Tax Rules 1957, which was inserted by G.O. Ms. No. 816, dated November 15, 2000. In the audit report the petitioner claimed exemption in respect of purchase of groundnut seeds effected ....

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....ay 29, 2001 the assessing authority is entitled to pass a formal order accepting the statement made by the assessee, but in case of deviation, the assessing authority is bound to issue a notice to the assessee on the basis of the objections or clarification, if any, and then only the assessing authority is entitled to make appropriate assessment order. Learned counsel stated that the assessing aut....

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....Special Government Pleader for Taxes that though the order impugned has been passed way back in the month of February, 2002, the present writ petition is filed belatedly in the month of September, 2003 and on that ground alone the writ petition is liable to be dismissed. 5.. Having heard both the learned counsel and in the facts and circumstances of the case, we do agree with the submission mad....

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....ssing authority though styling it as a formal order, but on a scrutiny of the order it does not appear to be a formal order as the assessing authority has not accepted in toto the statement made by the petitioner. That being so, in our considered view, the assessing authority should have issued a notice enabling the assessee to place appropriate material before him. 7.. Having discussed the iss....