Court : Andhra Pradesh
Reported in : 1997(5)ALT69; [1998]108STC135(AP)
..... as soon as the declaration was made under the provisions of section 3 of the provisional collection of taxes act, 1931 in respect of the provisions imposing the duty on tobacco under clause 7 of the bill, the appellants paid excise duty at the rates imposed under the bill and obtained clearance certifies in regard to the ..... , when examined, comes to no more than this that the existing rules do not provide a machinery for the levy and the collection of taxes which might become payable in future, when parliament lifts the ban. ..... reliance is placed upon the definitions of 'turnover' under section 2(s), 'issue of bills' dealt with under section 13-c, 'prohibition against collection of tax in certain cases', dealt with under section 30-b. ..... accordingly, the petitioners collected tax on medicines and drugs as also on ..... pradesh : [1958]1scr1422 , this court observed : 'it is also contended that under the sales tax acts, the levy of tax is annual and the rules contemplate submission of quarterly returns and payment of taxes every quarter on the admitted turnover, and that a conditional legislation under which payment of tax will become enforceable in futuro would be inconsistent with the scheme of the act and the rules. ..... of attack is that though sales tax is an indirect tax and under the scheme of the act is intended to be passed on to the customer, yet because of the retrospective character of the levy, the petitioners are deprived of the benefit of collecting the tax from the customers. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(2)ALD704; 2005(3)ALT190; [2005]142STC551(AP)
..... bench of this court though noticed that a suit or other proceedings are not maintainable either to set aside, modify or question the validity of any assessment order or other proceedings under the act, but, however expressed that a suit is maintainable to question the collection of tax, which is allegedly done under undue influence and coercion and under the threat of arrest and imprisonment the division bench also felt that there is no machinery provided under the ..... that before levying such penalty the assessing authority shall give the dealer a reasonable opportunity of being heard.section 16 - payment of tax and other dues payable under the act :--(1) the tax assessed, whether provisionally or finally and the penalty levied under the provisions of this act shall be paid by the dealer in such manner, and within such time, not being less than fifteen days from the date of service of the notice of assessment or of the ..... the expression 'assessing authority' occurring in this section shall, in relation to licence fee or registration fee, be construed as referring to the licensing or registering authority, as the case may be, under this act.section 15 - provisional assessment of tax :--(1) the tax payable under this act for each year may be provisionally assessed in advance during the year in monthly or other prescribed instalments on the basis of estimated or actual turnover of the dealer; and for that purpose a dealer may be required to submit a return or periodical return .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]62STC88(AP)
..... section 18 of the kerala general sales tax act, which deals with the provisional assessment, provided that the tax for each year payable under any of the provisions of the act may be assessed, levied and collected in advance during the year in monthly or other ..... in that case were concerned with the question whether the levy and collection of the provisional assessment ought to be completed during the year under section 18 of the kerala general sales tax act, 1963. ..... we are, therefore, of the opinion that in respect of the collection of tax provisionally assessed, the limit indicated by the earlier part of the section, namely, that it should be done during the financial year, cannot and ..... in the madras general sales tax act, 1939, there was no provision to make a provisional assessment. ..... after the amendment, sub-section (3) enables the assessing authority to levy and collect the tax provisionally assessed either in advance during the year in monthly or other prescribed instalments or at any time thereafter in ..... relates, that to insist on not only the assessment, but even the levy and collection of the provisional assessment having to be completed during the year appears to be a practical impossibility, and would reduce the section to a mockery, especially when the learned judges bear in mind the fact that against an order of provisional assessment, a right of appeal is provided under section 34 of the act, of second appeal under section 39, and perhaps even a revision under section 41. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1961]12STC398(AP)
..... rules 7 and 8 of the madras general sales tax (turnover and assessment) rules, 1939, enabling the levy and collection of provisional assessment are in excess of the charging section (section 3 of the madras general sales tax act) under which the liability for the tax of a year does not accrue till the end ..... no provision in the madras general sales tax act, which is the act governing the assessment in question, for collecting the arrears of sales tax from a legal representative of a deceased ..... andhra pradesh general sales tax act, there is a provision for the collection of the arrears of sales tax from the legal representatives ..... had intended to collect taxes from a person other than a dealer as defined in section 2(3) of the act it had said ..... he is not a defaulter within the meaning of section 5 of the madras revenue recovery act, and secondly, that even on the assumption that arisetti sriramulu was liable to pay the arrears of sales tax, no such liability could be fastened upon the petitioner as there is no provision in the madras general sales tax act or the madras revenue recovery act to invest the department with such an authority and thirdly, that the distraint is illegal in ..... dealer has been defined in section 2(e) of the andhra pradesh general sales tax act as:any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1997]106STC276(AP)
..... from a plain reading of the provision extracted above, it is clear that the authorities empowered to assess, reassess and enforce payment of tax under the general sales tax act of the appropriate state have been empowered on behalf of the government of india to assess, reassess, collect tax or penalty payable by such a dealer, as if the tax, penalty, etc. ..... exercise all or any of the powers they have under the general sales tax law of the state; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration ..... , the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate state shall, on behalf of the government of india, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this act as if the tax or penalty payable by such a dealer under this act is a tax or penalty payable under the general sales tax law of the state; and for this purpose they may .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1980)15CTR(AP)235; [1980]123ITR814(AP)
..... ito to proceed in the manner laid down in clause (a) as applicable to a registered firm, instead of determining the sum payable by the firm itself, if, in his opinion, the aggregate amount of the tax including super-tax, if any, payable by the partners under such procedure would be greater than the aggregate amount which would be payable by the firm and the partners individually if the firm were assessed as an unregistered firm.7. ..... was aware of the fact that the income of the joint venture was taxable collectively but he thought that he could, in law, in the first instance, make an 'assessment provisionally' of the three partners separately and then rectify the assessments later. ..... as early as on may 21, 1960, was pending, did not choose to make or complete the assessment of the firm but insisted on the partners firing their returns of income under section 34 of the act and the partners having filed their returns, he assessed their share income in their individual hands and passed regular and final orders of assessments of all the individual partners by the end of december, 1960. ..... under section 3 of the act income-tax shall be charged in respect of the total income of the previous year of every individual, huf, company, local authority, firm, association of persons or the partners of the firm or ..... partners of the firm are two distinct and different assessable entities and income-tax is leviable on either of the two entities in accordance with the provisions of section 3 of the act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1990]79STC188(AP)
..... 80,000 the petitioner's contention is that in the absence of assessment - provisional or final, such collection was unauthorised and in fact the amount was paid by the petitioner under threat and ..... may accept, from any person who has committed or is reasonably suspected of having committed an offence under this act, by way of composition of such offense - (a) where the offence consists of the failure to pay or the evasion of any tax, recoverable under this act, in addition to the tax so recoverable, a sum of money not exceeding three thousand rupees or double the amount of the tax recoverable, whichever is greater, and (b) in other cases a sum of money not exceeding three thousand rupees. ..... the learned counsel for the petitioner contends that the tax and compounding fee were collected from the petitioner under coercion and that such collection is illegal as it is not supported by any order or ..... 000 is legal and valid the relevant provision dealing with the composition of offences is section 32 of the andhra pradesh general sales tax act, 1957, which reads thus : '32. ..... 000 towards compounding fees by the assistant commercial tax officer (intelligence), is de hors the provisions of section 32 of the andhra pradesh general sales tax act. ..... 20,000 was collected by the assistant commercial tax officer (intelligence), towards tax for the said year. ..... 000 for 1989-90 was collected on september 6, 1989 and a receipt was passed on by the assistant commercial tax officer (intelligence), vijayawada .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1988)IILLJ515AP
..... if it has failed to do so, the employees insurance court can and has to exercise its powers to have the information collected and it can direct the corporation to make a provisional assessment and then a final assessment on the basis of the said information. ..... 23(3) of the income-tax act, it was the duty of the assessing officer to furnish an opportunity to the assessee to rebut the material or the information ..... of the income-tax act that though the ..... 1 :- in as much as there is considerable evidence that the appellant has not complied with the provisions of the act for filing the necessary returns and that the appellant has also not complied with the request of the corporation for production of the relevant registers, it was, in my opinion, competent for the ..... new gramophone house (air) 1977 sc 1978 the supreme court held that a tax officer who makes a best judgment assessment should make an intelligent and well-grounded estimate rather than launch ..... 45 of the act was provisionally correct but that the amount which the appellant will have to pay can be determined on scrutiny of ..... were) held that while making a best judgment assessment, the commercial tax officer cannot act arbitrarily. ..... is not fettered by technical rules of evidence pleadings and is entitled to act on material which may not be accepted as evidence in a court of law, it was equally clear that in making the assessment he should not make a pure guess nor make an assessment without reference to any evidence or any .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1979]43STC510(AP)
..... the learned counsel for the petitioners : (1) that in cases of provisional assessments made beyond the year, interest demanded in respect of such provisionally assessed tax is without the authority of law, and (2) that even in respect of provisional assessments made within the year, interest cannot be calculated and collected in respect of such assessments after the close of the assessment year.2. ..... -(i) the tax payable under this act for each year may be provisionally assessed in advance during the year in monthly or other prescribed instalments on the basis of estimated or actual turnover of the dealer; and for that purpose a dealer may be required to submit a return or periodical returns of estimated or actual turnover in ..... in march, 1976, the commercial tax officer demanded, by his notices served upon them, interest at the rate provided in section 16(3) of the andhra pradesh general sales tax act on the tax assessed. ..... judges, having regard to the language of section 18 of the kerala act, observed :to insist on not only the assessment, but even the levy and the collection of the provisional assessment having to be completed during the year appears to be a practical impossibility, and would reduce the section to a mockery, especially when we bear in mind the fact that against an order of provisional assessment, a right of appeal is provided under section 34 of the act, of second appeal under section 39, and perhaps even a revision .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]63STC40(AP)
..... judgment, decree or order of any court, tribunal or authority to the contrary, any assessment (whether provisional or final), reassessment, levy or collection of any tax made or purporting to have been made, any action or thing taken or done in relation to such assessment (whether provisional or final), reassessment, levy, or collection under the provisions of the principal act which imposed or authorised the imposition of or purporting to impose or authorise the imposition of, a tax on the supply, by way of or as part of any service or in any other manner whatsoever of goods, being ..... february, 1983, shall be deemed to be as valid and effective as if such assessment (whether provisional or final), reassessment, levy or collection or action or thing had been made, taken or done under the principal act as amended by this act and accordingly :- (a) all acts, proceedings, or thins done or taken by the government or by any officer of the government or by other authority in connection with the assessment (whether provisional or final), reassessment, levy or collection of such tax shall for all purposes, be deemed to be, and to have always been done or taken .....
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