Court : Andhra Pradesh
Reported in : [2000]119STC52(AP)
..... we have to again condemn this action and further warn the concerned officials of the vigilance and enforcement department or the intelligence wing that they should forthwith stop collecting the post-dated cheques or money towards the tax--estimated or even admitted to be due and leave it to the competent assessing officer to do this part of the job after giving opportunity to the assessee before passing an order ..... act, 1957 and article 265 of the constitution and seeks a direction to the respondents not to present the cheques ..... local office staff and payments of the suppliers are credited into our local bank account, you have demanded payment under the andhra pradesh general sales tax act treating them as first sales at our hand by local office.........however, you have insisted for payment of tax at 10 per cent on all the inter-state sales effected from calcutta ..... the petitioner's representative was made to part with post-dated cheques under protest would unequivocally indicate that the payment was not made ..... that the amount already realised by way of encashment of cheques shall be adjusted towards the tax if any due, against ..... observed therein :'the fact that the post-dated cheques were collected is suggestive of some pressure tactics ..... 'while directing the return of the post-dated cheques to the petitioners therein, this court further observed :'at the same time, we shall not be understood to have approved or condoned the action of the writ petitioners in suppressing the turnovers and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(1)ALD757
..... in these writ petitions the complaint, to put in brief, is that the respondent authorities of the commercial tax department without any authority of law forcibly obtained cheques for certain sums of money from the petitioners, as set out in the writ petition towards the alleged tax liability of the petitioners under the provisions of the apgst act in contemplation of revision of the assessments already framed. ..... the plea of the respondents that the petitioners paid the tax by way of cheques voluntarily is highly incredible and self-serving statement of the respondents. ..... , the 1st respondent herein to return forthwith the post-dated cheques collected from them towards the alleged tax liabilities arising out of the contemplated revision of the assessments already framed.3. ..... even assuming that the petitioners came forward to give cheques voluntarily as claimed by the respondents, the respondents are not entitled to receive the same without revising the assessments and determining higher tax liability of the petitioners. ..... in contemplation of revision of assessments as provided under section 14(4) of the apgst act, the respondent authorities cannot legallydemand sales tax much less forcibly and collect the same by way of cheques from the petitioners. ..... a direction shall issue to the concerned respondent authorities either to return the cheques or to refund the money, if any cheque or cheques is/are realised. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(2)ALD704; 2005(3)ALT190; [2005]142STC551(AP)
..... it is also its further case that though it was also registered as a dealer under the andhra pradesh general sales tax act, 1957 (hereinafter referred to as 'the act') before the 2nd respondent, and the registration was also being renewed from time to time, but it was not carrying on any business, purchase and sale of groundnut, and therefore, there was no payment of any ..... these writ petitions are filed by the dealers registered under the provisions of the andhra pradesh general sales tax act, 1957 carrying on various businesses, assailing the action of the vigilance wing of the sales tax department, and praying for the issue of writ of mandamus declaring such action of collecting the tax as well as the compounding fee, ..... , and on verification of the stocks, the inspecting authority got recorded statements from both the writ petitioners that the petitioners were liable to pay tax under section 6a of the andhra pradesh general sales tax act, 1957, and accordingly, collected the tax as well as the penalty, which was five times that of the tax payable and the amount was collected by way of cheques. ..... 8,575-11 paise, and at 3% under the andhra pradesh general sales tax act, 1957 and called upon the petitioner to file their objections, if any, against the best assessment by 29th october, 1969. ..... before proceeding to adjudicate upon the issue it is proper to refer to the relevant provisions of the andhra pradesh general sales tax act, 1957 and the rules. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1976]38STC52(AP)
..... the return shall be accompanied by a receipt from a government treasury or a crossed cheque in favour of the assessing authority for the full amount of the tax payable for the month to which the return relates :provided that a dealer who is not liable to pay tax under the andhra pradesh general sales tax act, 1957, shall submit returns for each quarter as shown below instead of each month : --quarter ending ..... before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection or if the return is submitted without a receipt or a crossed cheque for the full amount of the tax payable or if the return submitted appears to be incorrect or incomplete, the assessing authority shall after following the procedure prescribed in rule 12, determine the turnover to the best of ..... and rule 14-a(1), (3) and (4) of the central sales tax rules would disclose that while under both the rules, the monthly return has to be accompanied by a receipt from a government treasury or a crossed cheque in favour of the assessing authority for the full amount of tax payable for the month to which the return relates and the return so filed shall be provisionally accepted, subject to the provisions of sub- ..... act (act 6 of ..... of law as to what is the stage of recovery of the tax under the central sales tax act, where the monthly return filed is not accompanied by a challan or a cheque for the admitted tax. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1993(3)ALT242; [1994]93STC548(AP)
..... commercial taxes on whom the jurisdiction over the entire state to assess dealers in respect of whose transactions suppessioner commissioner detected were held to be ultra vires under section 4 of the andhra pradesh general sales tax act, 1957. ..... the 1st respondent has neither jurisdiction to assess nor have any authority to collect tax by way of cheques without assessment and demand notice. ..... before the authority that they have suppressed the inclusion of transaction in the returns and having paid the tax by way of cheques, to avoid the seizure of stocks and seal of the business premises, it is now not open to the petitioners, to seek for a direction not to encash the cheques issued by them. ..... in other words, accordingly to the learned judge, the amendment brought in by act 18 of 1985 did not rectify the second part of the defect pointed out in the earlier ..... petitioners have expressed that they do not have any balance in the bank account, 1st respondent forced the petitioners to issue the cheques on the bank account m/s. s. ..... in the writ petitions is for a direction declaring the action of the 1st respondent for having collected tax from the petitioners by way of cheques on february 21, 1993, without any assessment proceedings as illegal, arbitrary and without jurisdiction and consequently direct the respondents not to encash the cheques. 3. ..... respondent after verification and inspection of the records directed the petitioners-firms to issue cheques for rs. ..... above turnover, vide cheques no. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2003]133STC238(AP)
..... to the petitioner-company to the extent of a sum which is more than the amount outstanding against the dues demanded by the department, the powers under section 17 of the andhra pradesh general sales tax act, 1957, could not have been re-exercised by the department and a fresh garnishee order against the second respondent could not have been issued restraining it to pay the amount to the petitioner-company to the extent mentioned ..... needless to say that in the light of the ultimate order that we have passed in this petition, the second respondent is bound to honour cheques issued by the petitioner-company without taking into account the garnishee order issued against it by the department and quashed by us by this order ..... second notice under section 17 of the andhra pradesh general sales tax act, 1957, issued against the second respondent is challenged by filing this writ ..... notice/order under section 17 of the andhra pradesh general sales tax act, 1957, issued on february 28, 1995 against the second respondent is hereby quashed ..... was that in execution of the provisional assessment order, the first respondent first issued a garnishee order under section 17 of the andhra pradesh general sales tax act, 1957, on february 3, 1995 against the third respondent directing it to pay a sum of rs. ..... the balance of the dues against the petitioner-company as per the provisional assessment order made under section 15 of the andhra pradesh general sales tax act, 1957, for the months of june and july, 1994. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(4)ALD571; 1998(4)ALT505
..... petitioner filed the present writ petition on 26-5-1997 seeking a declaration that the contract dated 26-11-1996 enures for a period of twenty years by virtue of the provisions of the mines and minerals (regulation and development) act, 1957 and the minor mineral concession rules, i960 and a consequential direction to the respondents to extend the lease granted under the agreement dated 26-11-1996 for a period of twenty years and for such oilier order ..... venkat reddy, the learned senior counsel appearing for the petitioners, referring to the various provisions of the mines and minerals (regulation and development) act, 1957 and the minor mineral concession rules, 1960, has vehemently contended that the act and the rules envisage the grant of a mining lease for 20 years or a prospecting licence for three years as the case may be and there cannot be a mining lease or prospecting licence for ..... not in dispute that the offer made by the corporation for extending the contracts of the petitioners for a further period of six months was accepted by the petitioners and the petitioners have also sent cheques towards the franchise amount for the extended period. ..... on 7-6-1997 the petitioner sent a cheque for rs.27,77,899/- towards the franchise amount for the ..... reply on 9-6-1997 informing the petitioner that sincethe petitioner has not complied with the terms and conditions contained in the letter dated 29-5-1997 request for extension of contract stands rejected and the cheque was also returned.3. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1966AP77; 1966CriLJ253; [1966]18STC35(AP)
..... provided that a dealer who is not liable to pay tax under the andhra pradesh general salas tax act, 1957 shall submit return for each quar-ter as shown below instead of each month.quarter ending due date for submissionof the return.30th ..... sub-rule (1) so far as is material for our purpose reads thus:'(a) every dealer registered under section 7 of the act and every dealer liable to pay tax under the act shall submit so as to reach the assessing authority on or before the 25th of every month a return in form c. s. ..... the return shall be accompanied by a receipt from a government treasury or a crossed cheque in favour of the assessing authority for the full amount of the tax payable for the month to which the return ..... has also adverted to is that a judicial trial cannot reach back and make unlawful an act which was not prescribed when it was committed, for that would be an ex post facto law which is banned by the constitution, article 20(1) of the constitution states:'no person shall be convicted of any of-fence except for violation of a law in force at the time of the commission of the act charged as an offence, nor be subjected to a penalty greater than that which might ..... point to be determined is whether the non-payment of tax due for the year ending with 31-12-1957, after the demand notice has been served on the accused, constitutes a contravention of sub-rule (7) of rule 14-a of the central sates tax (andhra pradesh) rules 1957 to be held punishable under rule 16 of the said rules. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1987]66STC154(AP)
..... entry 54 in list ii of the seventh schedule to the constitution of india, and if so, whether they could be treated as live-stock under sub-rule (2) of the rule 5 of the andhra pradesh general sales tax rules, 1957 (hereinafter referred to as 'the rules') for the purpose of imposition of sales tax, is the common question that arises for consideration in all these writ petitions. ..... under the andhra pradesh general sales tax act, 1957 (for short 'the act'). ..... , of the opinion that live-stock is movable property and the expression 'goods' as defined in the act includes all kinds of movable property and that expression takes within its ambit live-stock, which is admittedly ..... expression 'live-stock' though constitute movable property still it cannot be considered to be goods as defined by the act and the expression 'goods' do not include, according to the learned counsel, animate chattel which no doubt is considered ..... in so far as the argument purports to establish that the definition of 'goods' in the madras general sales tax act as meaning all kinds of movable property goes beyond the meaning of the expression given to it by the constitution and for that reason the legislation in respect of sale or purchase of goods other than concrete goods ..... 5(2) are clear and do not permit us to construe the expression 'live-stock' as inclusive of chicks, it would be improper to rely on the definition of the expression 'live-stock' given in some other act and hold that live-stock includes poultry. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2000)2CompLJ233(AP)
..... the petitioner caused service of a legal notice on the respondent on 3.11.1998 under section 138 of negotiable instruments act and also got issued various other sets of notices to the respondent complaining about dishonour of cheques ; and the copies of notices and corresponding cheques with inter-bank memos are also enclosed along with company petition. ..... 15,68,600.00 together with interest (c) 30% per annum and differential tax @ 8% in view of the failure on the part of the respondent to furnish 'g' forms under the andhra pradesh general sales tax act, 1957, which aggregated to rs. ..... in view of the rival contentions, the question that falls for consideration is whether the petitioner can seek the winding up of the respondent company under sections 433(e) and (f), 439 of the act, read with rule 95 of the companies (court) rules on the ground that the respondent company is unable to pay its debts and has become commercially insolvent and has lost its substratum.9. ..... 5,18,700.00 to the petitioner and for the balance, they have filed a civil suit for damages and for return of the post-dated cheques issued by the respondent company in favour of the petitioner justifying the amounts withheld and the present petition is filed only after filing the civil suit by the respondent cannot be said to be a bona fide one, and .....
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