2007 (8) TMI 763

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....eed statement that the year of assessment is 2002 -03 and not 2001 -02 and what has been recorded in last three paragraphs of the impugned order is an apparent typographical error). The petitioner is a partnership firm engaged in the business of execution of works contract. It is registered as dealer under the State Act and the Central Sales Tax Act, 1956 (for short, 'the Central Act'). By an order dated 10.2.2006, respondent No. 2 completed the assessment for the assessment year 2002 -2003 and held that balance tax amounting to Rs. 22,58,285/ - is payable by the petitioner. While doing so, respondent No. 2 relied on Rule 6(3)(i) of the Andhra Pradesh General Sales Tax Rules, 1957 (for short, 'the Rules'). (2.) AFTER seven ....

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....s liable to pay tax @ 8% on the entire net turnover of Rs. 12,43,08,003/ -. (4.) THE petitioner has questioned the impugned order on several grounds including the one that the same is vitiated due to violation of the rules of natural justice because opportunity of personal hearing was not granted to its representative. In the counter -affidavit, the respondents have not denied that the petitioner had made a request for grant of opportunity of personal hearing and that such hearing was not given. (5.) WE have heard learned counsel for the parties and scrutinised the record. In our opinion, the order under challenge is liable to be set aside only on the ground of denial of opportunity of personal hearing to the petitioner in terms of the....

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....od of four years from the date on which an order of assessment was served on the dealer. (6) Where in respect of the turnover referred to in sub -rule (1) or tax an order has already been passed under Sec. 19 or 20 of the Act the assessing authority shall make a report to the appropriate appellate or revising authority, as the case may be, who shall thereupon, after giving the dealer concerned a reasonable opportunity of being heard, pass such orders as it deems fit." A careful reading of the above reproduced provisions makes it clear that an order enhancing the assessment cannot be passed unless an opportunity is given to the assessee to show cause against the proposed enhancement and he is given a reasonable opportunity of being hea....