Andhra Pradesh High Court - Amravati
Sri Venkata Maheswasra Ksk vs The Deputy Commercial Tax Officer I on 15 February, 2024
IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI [ 3464 ]
(Special Original Jurisdiction)
THURSDAY ,THE FIFTEENTH DAY OF FEBRUARY
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI
THE HONOURABLE SRI JUSTICE HARINATH NUNEPALLY
WRIT PETITION NO: 29480 OF 2023
Between:
1. SRI VENKATA MAHESWASRA KSK, Sy. No. 287, Uddehal Village,
Bommahal (M), Anantapur - 515871, Anantapur District, Andhra Pradesh,
Rep. by its Proprietor, G. Laleppa.
...PETITIONER(S)
AND
1. THE DEPUTY COMMERCIAL TAX OFFICER I, Kalyanadurgam Circle, PAR
Heights, Gooty Road, Anantapuram-515001, Anantapuram District, Andhra
Pradesh.
2. The Commercial Tax Officer, , Kalyanadurgam, PAR Heights, Gooty Road,
Anantapuram-515001, Anantapuram District, Andhra Pradesh.
3. The State of Andhra Pradesh, rep. by the Principal Secretary to the
Government, Revenue (CT) Department, A.P. Secretariat Buildings,
Velagapudi, Guntur District, Andhra Pradesh.
...RESPONDENTS
Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased tobe pleased to issue an appropriate Writ, Order or Direction, more particularly in the nature of MANDAMUS holding that the impugned Assessment Order passed by the First Respondent vide DIN No.. 3720092364970, dated 20 - 09-2023, for the Tax Periods 2020-21, under the APVAT Act, 2005, is Arbitrary, Capricious, without jurisdiction, violative of the principles of natural justice, without basis, contrary to law and illegal and consequently set aside the same and pass such IA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased be pleased to grant stay of all further proceedings, including collection of tax, Additional Tax/surcharge and Road Development Cess, pursuant to the impugned Assessment Order passed by the First Respondent vide DIN No.. 372009236970, dated 20-09-2023, for the Tax Periods 2020-21, under the APVAT Act, 2005, and pass such Counsel for the Petitioner(s):SRI. G NARENDRA CHETTY Counsel for the Respondents:
The Court made the following:
The Joint Director, APFSL, Mangalagiri, has submitted a report dated 22.01.2024 in sealed cover which has been opened in Court, pursuant to the courts order dated 09.01.2024.
2. As per the report, the Photostat copies which were sent have been returned with a request to retransmit original documents for the purpose of comparison.
3. The petitioner's disputed signatures (name) on authorization letter dated 09.03.2023 is required to be compared with the petitioner's admitted signatures on VAT Registration file, as also on the separate sheet taken in the enquiry. The original of the authorization letter dated 09.03.2023 as also the petitioner's admitted signatures on VAT Registration file are with the respondent No.1.
4. The respondent No.1 therefore is directed to handover the aforesaid documents in sealed cover to the Director of the Forensic Lab (F.S.L.), DGP Office Complex, Mangalagiri, either personally or through some responsible officer and take acknowledgment of receipt.
5. The petitioner's admitted signatures taken on the separate sheet in the enquiry, were filed along with the enquiry report in the present writ petition.
6. The Registrar (Judicial) shall send the said document i.e. only the sheet which contains the model signatures of the petitioner, in sealed cover to the Director of the Forensic Lab (F.S.L.), DGP Office Complex, Mangalagiri, keeping a copy thereof on record, through some responsible officer and its acknowledgment of receiving shall be duly taken from the Director of the Forensic Lab (F.S.L.), DGP Office Complex, Mangalagiri. It shall be the responsibility of the Director concerned to ensure safety and security of the said document and to return the same in original to this Court through some responsible officer with due acknowledgment taken from the Registrar (Judicial), after the comparison is made.
7. The Director of the Forensic Lab (F.S.L.), DGP Office Complex, Mangalagiri, shall comply with the order dated 09.01.2024 and submit the report before the next date in a sealed cover.
8. After the comparison, the relevant records, so received by the Director, from the respondent No.1 shall also be duly redelivered to respondent No.1, who shall give the acknowledgment of receiving back those documents.
9. Let a copy of this order be served to the learned Government Pleader for respondent Nos.1 to 3 and to the Director of the Forensic Lab (F.S.L.), DGP Office Complex, Mangalagiri.
10. The examination fee of Rs.6,000/- in the form of D.D. drawn in favour of the Director, APFSL, Mangalagiri, shall be borne by the petitioner and shall be deposited with the Registrar (Judicial) of this Court within one week, which shall be transmitted to the Director, APFSL, Mangalagiri.
10. List on 14.03.2024.
11. When the matter is next listed, the name of the learned Government Pleader for Commercial Tax for the respondents shall be printed in the cause list.
___________________ RAVI NATH TILHARI,J _____________________ HARINATH NUNEPALLY,J Scs