4448 of 1985 is M s. Nav Swadeshi oil Mills, Jadcharla, Mahboobnagar district.
Aggrieved by the decision of the Tribunal the State of Andhra Pradesh filed a Revision Petition in Tax Revision Case No.
In respect of the assessment year 1968 69 the assessee filed an annual return under the provisions of the Central Sales Tax Act, 1956 on 19.8.
18,25,410.72 was accepted and it was called upon to pay sales tax of Rs.45,424.48 under the Act.
Against the order passed in that appeal the assessee filed an appeal before the Sales Tax Appellate Tribunal, Andhra Pradesh in Tribunal Appeal No.
That Revision Petition was dismissed in limine by the High Court.
Aggrieved by the assessment order which had been passed beyond the period of four years from the last day of the assessment year the assessee filed an appeal before the Assistant Commissioner CT Appeals, Warangal in Appeal No.
Warangal the assessee filed an appeal before the Sales Tax Appellate Tribunal, Andhra Pradesh at Hyderabad in Tribunal Appeal No.
183 of 1977.
That appeal also was dismissed.
From the Judgment and order dated 31.7.1985 of the Andhra Pradesh High Court in Tax Revision Case No.
23 of 1978 before the High Court of Andhra Pradesh.
The Tribunal allowed the appeal and set aside the assessment holding that the assessment had been passed beyond time.
5 75 76 and that appeal was dismissed on 14.9.1976.
206 of 1977.
1982 of the Andhra Pradesh High Court in Tax Revision Case No.
1969 after the expiry Of the prescribed period.
Against the order of the Assistant Commissioner CT Appeals.
The assessee in Civil Appeal No.
694 of 1986 is M s. Nav Swadeshi oil Mills and Refinery at Jadcharla.
694 of 1986.
Aggrieved by the assessment order which had been passed by the assessing authority the assessee filed an appeal before the Assistant Commissioner CT Appeals, Warangal on the ground that the asssessment order passed beyond four years from the last day of the assessment year was barred by time.
From the Judgment and order dated 26.
23 of 1978.
The assessee in Civil Appeal No.
The assessee thereafter filed a revision petition in Tax Revision Case No.
205 of 1985.
For assessment year 1968 69 the assessee filed its return relating to the quarter ending 31.3. ,
The order of assessment was passed on 2.8.1973 beyond four years from the last day of the assessment year 1968 69.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The said question relates to the time within which an assessment can be made under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 hereinafter referred to as the Act where the return is number filed by the dealer within the time prescribed in that behalf.
WITH Civil Appeal No.
Aggrieved by the decision of the High Court the State of Andhra Pradesh has filed this appeal by special leave.
969 on 7.8.1969 before the Commercial Tax Officer of Mahboobnagar under the Central Sales Tax Act, 1956 even though the last date for submission of return prescribed by law was 24.5.
4448 of 1985.
The High Court by its order dated October 26, 1982 set aside the order of the Tribunal and also the assessment on the ground that the assessment which had been passed after four years from the last day of the assessment year was number a valid assessment.
205 of 1985 on the file of the High Court of Andhra Pradesh.
That appeal was dismissed.
Aggrieved by the decision of the High Court the State of Andhra Pradesh has filed this appeal by special leave.
The Judgment of the Court was delivered by VENKATARAMIAH, J. The question of law which arises in these two appeals by special leave being a companymon, they are disposed of by this companymon judgment.
The return filed by the assessee showing a taxable turnover of Rs.
V.S.N. Chari for the Appellant.
Ramachandran for the Respondents.
The assessment order was passed on 3.8.1973 beyond four years from 31.3.1969 which was the last day of the assessment year 1968 69.
