2019 (8) TMI 565

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....SRI M V J K KUMAR For The Respondent : GP FOR COMMERCIAL TAX JUDGMENT: (per V. Ramasubramanian, J) Aggrieved by the direction issued by the Commercial Tax Officer, Narsampet, Warangal District, to the A. P. Power Generation Corporation Limited, for deduction of tax at source to the tune of Rs. 7,49,18,249/-, the petitioner has come up with the above Writ Petition. 2. Heard Mr. M. V. J. K. ....

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....ranted on condition that the petitioner deposited Rs. 2 Crores with the 1st respondent viz. , Commercial Tax Officer, Narsampet, within four weeks. Accordingly, the petitioner deposited Rs. 2 crores with the 1st respondent. 6. With effect from 02. 06. 2014, the State got bifurcated and the area where the project was carried out, has now come under the jurisdiction of the Assessing Officer at Gud....

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....s that he will not be in a position to repay the amount deposited and that the petitioner should take up the issue with the Assessing Officer at Gudur. 10. The 1st respondent has also obtained a communication from the Commercial Tax Officer, Gudur, dated 23. 04. 2019. The Commercial Tax Officer, Gudur, in his communication, dated 23. 04. 2019, has furnished the details of the A. P. Value Added T....

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....pondent at Gudur has now denied the availability of funds, it is up to the 1st respondent to take up the matter with his superiors so that they could get the entire or portion of the money from the Government of Andhra Pradesh but the primary responsibility for repayment rests with the 1st respondent. 13. It is contended by Mr. J. Anil Kumar, learned Special Standing Counsel, that as per Rule 59....