The Sales Tax Appellate Tribunal vs M/S.Singareni Collieries Co Limited
2025 Latest Caselaw 4735 Tel

Telangana High Court

The Sales Tax Appellate Tribunal vs M/S.Singareni Collieries Co Limited on 10 April, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

     THE HONOURABLE SRI JUSTICE P.SAM KOSHY
                     AND
     THE HONOURABLE SRI JUSTICE NARSING RAO
                 NANDIKONDA
                    TREVC No.105 OF 2009

JUDGMENT:

(per Hon'ble Sri Justice P.Sam Koshy)

Heard Mr. Swaroop Oorilla, learned Special Standing

Counsel for State Tax for the appellant and Mr. Karthik Ramana

Puttamreddy, learned counsel for the respondent. Perused the

record.

2. The instant tax revision case has been preferred by the State

assailing the order passed by the State Tax Appellate Tribunal

(STAT) in T.A.No.94 of 2008 decided on 31.12.2008.

3. The point of consideration of was whether the Additional

Commissioner of Commercial Taxes could have exercised the

power of second revision under Section 20(2) of the Andhra

Pradesh General Sales Tax, 1957.

4. The facts which led to the Additional Commissioner

exercising the second revisional power are as under:

(a) Final assessment of the appellants was completed by the Commercial Tax Officer, Kothagudem on 31-12-2001.

(b) Assistant Commissioner (CT)., LTU., reassessed the appellants under Section 14(4) of the Act by order dated 31-03-2004.

(c) Deputy Commissioner (CT)., Warangal Division revised the final assessment order dated 31-12-2001 passed by Commercial Tax Officer, Kothagudem by proceedings dated 20-08-2005 under Section 20(2) of the Act.

(d) Deputy Commissioner (CT)., Warangal exercised revisional power under Section 20(2) to revise the reassessment order passed by Assistant Commissioner (CT)., LTU., dated 31-03-2004; and

(e) Additional Commissioner (CT)., Legal., Office of Commissioner of Commercial Taxes intending to revise the final assessment dated 31-12-2001 revised the reassessment order dated 31-03-2004 passed by the Assistant Commissioner by proceedings dated 29-01-2008.

5. The Tribunal taking into consideration the judgment of

this High Court itself in the case of STATE OF ANDHRA

PRADESH vs. SRI PANDURANGA RICE MILL

CONTRACTORS CO., GUDLAVALLERU, KRISHNA

DISTRICT1 has considered this very issue and reached to the

conclusion that the second revision under no circumstances is

permissible. The said decision has been followed by the Tribunal

again in other TAs on similarly placed facts, based upon all of

(1997) 24 APSTJ 247

which the Tribunal has reached to the conclusion that the

Additional Commissioner of Commercial Taxes did not have the

powers to exercise the second revision. The said judgment of this

High Court in the case of Sri Panduranga Rice Mill Contractors

(supra) is still holding good and is being followed in many other

cases by the Tribunal as also by the High Court. Therefore, we do

not find any error on fact or law committed by the Tribunal while

passing the impugned order in T.A.No.94 of 2008.

6. The tax revision case being devoid of merits deserves to be

and is accordingly rejected. There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall

stand closed.

__________________ P.SAM KOSHY, J

_________________________________ NARSING RAO NANDIKONDA, J 10.04.2025 Lrkm