APHC010123372009 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3508] WEDNESDAY, THE TWENTY NINETH DAY OF JANUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION NO: 19705/2009 Between: V.tata Rao ...PETITIONER AND The Commercial Tax Officer and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. GUDURI VENKATESWARA RAO Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX (AP) 2. SURIBABU S(SPL SC FOR CT AP) The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The petitioner was a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 with the 2nd respondent - D.C.T.O., Kanchikacherla, Krishna District. The petitioner had taken up lease of sand reaches for the assessment year 2004-2005 and reported his turnover as well as payment of tax to the 2nd respondent. Upon receipt of these details, the 2nd 2 RRR,J & MRK,J W.P.No.19705 of 2009 respondent had also issued a Acknowledgment Cum Demand Notice, dated 20.06.2006, accepting the returns filed by the petitioner. 2. Subsequently, on 20.03.2008, the 1st respondent, issued a show-cause notice to the petitioner calling upon the petitioner to show cause why tax of Rs.8,28,096/- should not be collected on the sale of sand of Rs.1,02,91,200/-. The petitioner is said to have filed his objections, on 19.05.2008, stating that he was a registered dealer with the 2nd respondent – D.C.T.O., Kanchikacherla, Krishna District and the 1st respondent – C.T.O., Vuyyuru, Krishna District could not have taken up assessment. 3. The petitioner, had thereafter, received an assessment order passed by the 1st respondent, dated 31.03.2008, levying tax of Rs.8,23,296/-, on the ground that, no objections had been filed by the petitioner, against the show- cause notice, dated 20.03.2008. 4. Aggrieved by the said order, the petitioner has approached this Court, by way of the present Writ Petition. 5. The 1st respondent – C.T.O., Vuyyuru, Krishna District, filed a counter-affidavit, in the Writ Petition, stating that the assessment order, dated 31.03.2008, was passed on the understanding that the petitioner was a unregistered dealer. 6. In view of the aforesaid statement and in view of the fact that the petitioner was registered with the 2nd respondent, the impugned order, dated 3 RRR,J & MRK,J W.P.No.19705 of 2009 31.03.2008, is clearly without jurisdiction in as much as the 1st respondent could not have taken up assessment proceedings against a dealer, who is registered with another Tax Officer. 7. For the aforesaid reasons, this Writ Petition is allowed, setting aside the order, dated 31.03.2008, passed by the 1st respondent, for the assessment year 2004-2005 against the petitioner. The payment of tax of Rs.1,00,000/- by the petitioner pursuant to the interim directions of this Court shall be refunded. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ______________________________ MAHESWARA RAO KUNCHEAM, J Date:29.01.2025 KPV 4 RRR,J & MRK,J W.P.No.19705 of 2009 175 THE HONOURABLE SRI JUSTICE R. RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE MAHESWARA RAO KUNCHEAM WRIT PETITION No:19705 of 2009 (per Hon’ble Sri Justice R. Raghunandan Rao) 29.01.2025 KPV