ASSOCIATED AUTO SERVICE Vs. COMMERCIAL TAX OFFICER VIJAYAWADA
LAWS(APH)-2005-4-83
HIGH COURT OF ANDHRA PRADESH
Decided on April 13,2005

ASSOCIATED AUTO SERVICE Appellant
VERSUS
COMMERCIAL TAX OFFICER VIJAYAWADA Respondents




JUDGEMENT

G.BIKSHAPATHY,J. - (1.)THE three writ petitions can be disposed of by a common judgment as the question of law to be decided is identical in all the matters. Petitioners are authorised dealers for Hero Honda Motor Cycles for the Districts of Krishna, Guntur and Prakasham. They have own branches at Vijayawada, Guntur, Ongole, Piduguralla, Gudivada and Machilipatnam. It is also the case of the petitioners that they appointed as sub-dealers in these three districts. The Hero Honda Motors, New Delhi, dispatches two-wheelers of various models and also parts and accessories, in turn petitioners also despatches the required number of two-wheelers to its branches and sub-dealers for sale.
(2.)IT is the case of the petitioners that they are maintaining the records in accordance with the provisions contained in the Sales Tax Act and reporting the sales turnover to the assessing authorities from time to time. In effect, the submissions of the petitioners is that they have been conducting the business in accordance with law. The assessments for the years 2002-03, 2003-04, 2004-05 were also completed by the assessing authorities and the assessments have become final.
While so, the business premises of the petitioners was inspected by the first respondent-Commercial Tax Officer, Krishna Lanka Circle, Vijayawada and seized the entire books of accounts. It is also alleged that the first respondent recorded the statement of the staff under the threat and coercion. Similar inspections were also conducted in all the branches on March 18, 2005 and seized the books of accounts and other documents. They did not even furnished acknowledgement of the seizure of various books of accounts.

(3.)THE petitioners submit that the inspection was conducted on the instructions of the fourth respondent-Commissioner of Commercial Taxes. Even inspection was conducted only in the showrooms and that the actual stocks lying in the godowns and available with the sub-dealers were not taken.


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