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CASE NO.:

Appeal (civil) 1148 of 2006

PETITIONER:

M/s Gammon India Ltd.

RESPONDENT:

Spl. Chief Secretary & Ors

DATE OF JUDGMENT: 16/02/2006

BENCH:

RUMA PAL, DR. AR. LAKSHMANAN & DALVEER BHANDARI

JUDGMENT:

J U D G M E N T

(Arising out of SLP(C) Nos. 20487-20488/05)

WITH

C.A. No.1149/2006

(Arising out of SLP(C) Nos.22994-22995 of 2005)

Dalveer Bhandari, J

Leave granted.

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.

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:

The appellant, M/s Gammon India Ltd. is a

co