2004 (8) TMI 651

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....actory in Chityal, Nalgonda District. It is submitted by him that on April 24, 2004 a notice purported to have been issued under section 17 of the Andhra Pradesh General Sales Tax Act, 1957 (for short, "the APGST Act") was served on him by the respondents. The respondents contended that certain assessees, viz., Coastal Wines, Andhra Agencies, Vishal Wines, Neeraj Wines, Omprakash Agarwal & Co., Kumar Sprits Private Limited (hereinafter called "the assessees") were in arrears of different sums on account of sales tax and therefore the petitioner was asked to pay the amounts due from such assessees. This notice has been challenged on the ground that it has been issued without jurisdiction and section 17 of the APGST Act, 1957, does not permi....

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....1957 reads as under: "17. Recovery of tax and other dues payable under the Act from persons from whom money is due to the dealer.-(1) The assessing authority, may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the dealer at his last address known to the assessing authority) require any person from whom money is due or may become due to the dealer, or any person who holds or may subsequently hold money for, or on account of the dealer, to pay to the assessing authority either forthwith if the money has become due or is so held, or within the time specified in the notice (but not before the money becomes due or is held), so much of the money as is sufficient to pay the amount due by the dealer i....