2022 (10) TMI 378

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....t Pleader for Commercial Tax. 2. The present Writ Petition is filed seeking issuance of Writ of Mandamus to declare the impugned Assessment Order vide A.A.O. No. ZH370722OD15092, dated 12.07.2022, passed by first Respondent for the tax periods 2009-10 to 2011-12 under A.P. VAT Act, 2005, as barred by limitation and violative of principles of natural justice. 3. The facts, in issue, are as under: (i) The first Respondent herein passed an Assessment Order, dated 26.08.2014, stating that the Regional Vigilance and Enforcement Department Officers, inspected the business premises of one M/s. Gontla Brothers, Dharmavaram, and recorded the statement of one Sri. Ranganath, who is said to have stated that he has sold cigarettes to the....

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....nly doing business in kirana and groceries and that he has not purchased any cigarettes. In any event, the Petitioner has sought for the following documents from the Assessing Officer, which are as under: a. "The material of the Regional & Vigilance Officials passed on to the Assessing Authority and basing on which the proposal for levy of tax has been made on sale of cigarettes said to have been sold by us during the period covered by assessment notice. b. The name and place of the dealers from whom the cigarettes said to have been purchased during the period covered by the assessment notice. c. The details relating to the payment of consideration with mode of payment of consideration made by us against the purch....

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....er for Commercial Tax, contending that the circumstances under which the Judgment in Kasi (cited 2nd supra), came to be delivered is different. According to him, in the said case, the liberty of an individual was involved and, as such, the Court held that provisions of Section 167 Cr.P.C., to be mandatory in nature, cannot be given a liberal interpretation by extending time for filing of charge-sheet. (ii) Insofar as non-submission of vigilance report is concerned, the Counsel submits that, in the earlier round of litigation, such a plea was never taken and only for the first time, the Petitioner herein sought to challenge the validity of the assessment on the said ground. In any event, learned Government Pleader submits that, since ther....

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.... by the Regional Vigilance and Enforcement Officer, Vijayawada, it is obligatory on the part of authorities to supply such material along with the notice of assessment and invite objections from the petitioner, before passing the revised assessment order. We have also perused the judgment of this Court in the case of Sri Uma Maheshwara Rice and Flour Mill (supra), which supports the claim of petitioner for invalidation of impugned order on the ground that the material basing on which such order is passed, is not supplied to him. 6. On this short ground, without going into merits of the matter, we set aside the impugned assessment order dated 29.03.2014, and remit the matter for fresh consideration by the respondent. Respondent shal....

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....e the said authority did not deal with the contention of the petitioners that the report of the Vigilance and Enforcement Department was not supplied to the petitioners and yet it was used against them. 7. Learned Special Counsel for the Commercial Taxes Department says that the petitioners will be supplied with the report of the Vigilance and Enforcement Department within one week and the matter will be considered afresh by the assessing authority. 8. In view of this submission and statement by learned Special Counsel for the Commercial Taxes Department, we set aside the orders passed against the petitioners and remand the matter back to the assessing authority to take a decision after supplying a copy of the report of th....