Judgment

Dalveer Bhandari, J.—Leave granted.

2. The principal question which falls for adjudication in these appeals is regarding the jurisdiction of the Assistant Commissioner of Commercial Taxes, Warangal Division, Andhra Pradesh in initiating and completing penalty proceedings under the Andhra Pradesh General Sales Tax Act, 1957 (for short A.P.G.S. Tax Act) after its repeal.

3. We are not adjudicating the merits of the controversy involved in these appeals but are confining our judgment to the limited question of the jurisdiction of the Assistant Commissioner in initiating proceedings under the said A.P.G.S. Tax Act after its repeal. The brief facts which are imperative to dispose of these appeals are as under:

4. The appellant, M/s Gammon India Ltd. is a construction company. The appellant after obtaining construction contract in the State of Andhra Pradesh applied to a registered dealer for the purposes of Section 5B of the A.P.G.S. Tax Act for concessional tax available to the registered dealers, purchasing from other registered dealers in the State of Andhra Pradesh. According to the respondents, the appellant had falsely issued Form G and claimed reduced rates of tax from the s