Revision by the Revenue against an order allowing an appeal by Vani Sarees. The Tribunal set aside an assessment for being beyond limitation. The High Court found no error in the Tribunal's fact finding and found no question of law requiring interference.
The Revision is dismissed without costs.
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THE HON’BLE SRI JUSTICE GODA RAGHURAM AND
THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO
TRC.No.190 of 1999
The State of A.P. V
Vani Sarees
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO
TRC No.190 of 1999
Order : ( Per Sri GR, J )
This Revision by the Revenue under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 ( for short “the Act”) is preferred against the order dated 31.3.1998 of the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, which allowed TA No.412 of 1998 preferred by the respondent-assessee against the order of the appellate Deputy Commissioner dated 26.2.1998 rejecting the appeal preferred by the assessee against the order of assessment dated 19.2.1997 passed, regarding the assessment year 1992-93.
In allowing and setting aside the order of assessment on the ground of assessment having been made beyond the period of limitation under Section 14(1) of the Act, the Tribunal recorded a finding of fact which is not shown to be erroneous on the basis of any material on record. The order of assessment dated
19.2.1997 was passed in respect of the assessment year 1992-93 which ought to have been passed by 31.3.1996, but was passed on 19.2.1997.
In the circumstances, no question of law arises for consideration in this revision and there is also no error in the order of the Tribunal warranting revisional interference by this Court.
The TRC is accordingly dismissed. No costs.
_______
________________________ M.S. RAMACHANDRA RAO, J
Date : 8-11-12 kk
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND
THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO
TRC No.190 of 1999 Dated 8-11-2012
1 issue framed by the court
Whether there is any question of law arising from the Tribunal allowing the appeal on the ground of limitation that warrants revisional interference.
1 provisions across 1 enactments
The State of A.P.
Vani Sarees
Goda Raghuram
M.S. Ramachandra Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
