Andhra Pradesh High Court - Amravati
M/S Surya Black Stone Crusher vs Commercial Tax Officer on 20 January, 2021
Bench: U.Durga Prasad Rao
HON'BLE SRI JUSTICE U. DURGA PRASAD RAO
AND
HON'BLE MS. JUSTICE J. UMA DEVI
WRIT PETITION No.962 of 2021
ORDER: (per UDPR,J)
The petitioner seeks writ of certiorari or order of direction to
quash the order passed by the 1st respondent dated 11.10.2018 served
on the petitioner on 28.11.2020 in AO No.133828 for the tax period
2016-17 to 2017-18 (up to 06/2017) levying tax under the APVAT
Act, 2005 in a sum of ₹3,78,983/- without any valid authorization
from the 3rd respondent as per Rule 59(1)(4) of the APVAT Rules,
2005 r/w Circular dated 05.11.2012 as being void-ab-initio, illegal
and without jurisdiction and such other order.
2. Heard learned counsel for petitioner, Sri S.Dwarakanath and
learned Government Pleader for Commercial Tax representing on
behalf of the respondents.
3. The main plank of argument of learned counsel for petitioner is
that pursuant to the judgment of the High Court of Andhra Pradesh in
Sri Balaji Floor Mills v. The Commercial Tax Officer and Others1,
holding that assessment without authorization of the higher official as
specified in Rule 59(1)(4)(ii)(b) and (d) would be certainly one
without authority or jurisdiction and would contravene not only
Section 2(4) but also Rule 59(1) of A.P.VAT Act and Rules made
thereunder, a circular was issued by the Commissioner of Commercial
MANU/AP/0850/2010 = (2011) 52 APSTJ 85
Taxes, Andhra Pradesh, Hyderabad, in CCT's Ref.No.B-
V(3)/37/2010, dated 05.11.2012, which reads as follows:
"The attention of all the Deputy Commissioners
(CT) in the State is invited to the subject cited and it is to
inform that a new utility for generation of Authorization
for Assessment of VAT/TOT dealers in Form ADM-1C
with unique number has been developed and put in
production under DC Login. Deputy Commissioners can
start using this utility for issue of authorization of
assessment.
However, with effect from 12.11.2012 all the
Deputy Commissioners (CT) concerned and Additional
Commissioner (CT)/ Joint Commissioner (CT)
Enforcement Wing shall issue 'Assessment
Authorization' in Form ADM-1C with unique number
through VATIS only. Any authorization (ADM-1C)
issued outside VATIS or without unique number shall not
be a valid authorization for assessment."
4. Learned counsel for petitioner would further submit that in the
instant case, the 1st respondent, however, proceeded to pass the
impugned assessment order vide A.O.No.133828, 11.10.2018, which
was received by the petitioner on 28.11.2020, without the said
authorization (ADM-1C) through VATIS and therefore, the
assessment order per se is illegal and without jurisdiction. Thus, he
sought to set aside the impugned order.
5. Learned Government Pleader for Commercial Tax, while
admitting the argument of the learned counsel for petitioner, however
requested that an opportunity may be given to the authorities to pass a
fresh order in accordance with the governing law and rules
expeditiously.
6. In view of the above respective submissions, this writ petition is
allowed and the impugned assessment order in A.O.No.133828, dated
11.10.2018 passed by the 1st respondent being without authorization,
is hereby set aside, however, liberty is given to the respondent
authorities to pass a fresh assessment order expeditiously by
scrupulously following the governing law and rules.
As a sequel, miscellaneous applications pending for
consideration, if any, shall stand closed. No costs.
_________________________
U.DURGA PRASAD RAO, J
_______________
J.UMA DEVI, J
20.01.2021
Note: issue C.C. by tomorrow.
B/o.SS
