2011 (1) TMI 1279

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....NGANATHAN, JJ. For the Appellant : M.V.J.K. Kumar For the Respondents : The Government Pleader for Commercial Taxes, The order of the court was made by V.V.S. RAO J.The petitioner, who is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 (the Act), under the rolls of the second respondent, was assessed to tax under section 4(8) of the Act for the assessment years 2....

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....the tax as determined by the authority prescribed appears to the appellate authority under section 31 or to the revising authority under section 32 to be less than the correct amount of tax payable by the dealer, the appellate or revising authority shall, before passing orders, determine the correct amount of tax payable by the dealer after issuing a notice to the dealer and after making such enqu....