V. V. S. RAO

In this group of writ petitions, filed by registered VAT dealers from various places in the State of Andhra Pradesh, the challenge is to the validity of rule 59(1) of the Andhra Pradesh Value Added Tax Rules, 2005 ("the VAT Rules") in so far as it confers the power of assessment of value added tax, when it appears that the VAT return filed by the dealer is incorrect or incomplete on (i) the Commercial Tax Officer (CTO) or the Deputy Commercial Tax Officer (DCTO) in case of dealers in the territorial jurisdiction of the circle; and (ii) on any officer not below the rank of the DCTO of the division as authorized by the Deputy Commissioner of the Division. The challenge is based on the petitioners' perception that the impugned rule does not satisfy the statutory essentials and is ultra vires the Andhra Pradesh Value Added Tax Act, 2005 ("the VAT Act"). In W.P. Nos. 13015 and 13019 of 2009, sub-sections (3) and (4) of section 17 are impeached as being ultra vires section 17(2) of the VAT Act. In addition, the petitioners also impeach the assessment orders in form VAT 305 for different periods passed by the authorized authority on various grounds.

Facts

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