2005 (8) TMI 651

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....rder of the court was made by B. SUDERSHAN REDDY J.-We have heard the learned counsel for the petitioner and the Special Standing Counsel for the Department and at their request the matter is taken up for final disposal at the admission stage. Rule nisi The petitioner is registered under the provisions of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (f....

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....eas the law requires and enables the authority to assess the tax payable by person and not on the vehicle. We do not propose to express any opinion so far as the contention raised by the petitioner before us as well as the revisional authority. The revisional authority disposed of the revision petition vide order, dated August 17, 2005, which is impugned before us. Sri P. Srinivas Reddy, lea....

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....erefore an appeal may lie against the impugned order, but it is required to notice section 16 of the Act which confers jurisdiction upon the Commissioner either suo motu or on an application made to him, to call for and examine the record of the assessing authority, as the case may be, of the appellate authority in respect of any proceeding to satisfy himself as to the regularity of any such proce....

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....t the revisional authority is bound to decide the revision on merits. For the aforesaid reasons, the impugned order is set aside. The revision petition filed by the petitioner shall revive to its file for its hearing and disposal on merits, in accordance with law by the revisional authority. The revision petition shall be disposed of as expeditiously as possible preferably within a period of....