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Konathala Audinarayana and Sons Vs. Commercial Tax Officer - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAndhra Pradesh High Court
Decided On
Case NumberWrit Petition No. 2922 of 1974 and W.P.M.P. No. 4433 of 1974
Judge
Reported in[1977]39STC547(AP)
AppellantKonathala Audinarayana and Sons
RespondentCommercial Tax Officer
Appellant AdvocateA. Mahadev, Adv.
Respondent AdvocateGovernment Pleader
DispositionPetition allowed
Excerpt:
.....general clauses act, 1891, the landlords have got acquired or accrued right to continue the proceedings despite the coming into force of the amended provision. - 1. we think, in the circumstances of the case, we would do well by disposing of the main writ petition itself, as the legal position is well-settled. the learned counsel for the petitioner as well as the learned government pleader for commercial taxes are agreeable to this course......rao, ag. c.j.1. we think, in the circumstances of the case, we would do well by disposing of the main writ petition itself, as the legal position is well-settled. the learned counsel for the petitioner as well as the learned government pleader for commercial taxes are agreeable to this course. the supreme court ruled and in a number of decisions this court also said the same thing, that when an assessment has been set aside and is sought to be revived by a validation act, there should be a fresh assessment. following this established position, we allow the writ petition and quash demand notice g. i. no. 1213/63-64 dated 25th june, 1973, passed by the respondent. the respondent will be at liberty to make a fresh assessment according to law. in the circumstances of the case, there will.....
Judgment:

Sambasiva Rao, Ag. C.J.

1. We think, in the circumstances of the case, we would do well by disposing of the main writ petition itself, as the legal position is well-settled. The learned counsel for the petitioner as well as the learned Government Pleader for Commercial Taxes are agreeable to this course. The Supreme Court ruled and in a number of decisions this court also said the same thing, that when an assessment has been set aside and is sought to be revived by a Validation Act, there should be a fresh assessment. Following this established position, we allow the writ petition and quash demand notice G. I. No. 1213/63-64 dated 25th June, 1973, passed by the respondent. The respondent will be at liberty to make a fresh assessment according to law. In the circumstances of the case, there will be no order as to costs. Advocate's fee Rs. 100.

W.P.M.P. No. 4433 of 1974.

2. In view of the fact that the main writ petition itself has been disposed of, no further orders are necessary on this miscellaneous petition.


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