Rescinding of notification issued in G.O.Ms.No.1615


The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad has stated that the Hon’ble High Court of Andhra Pradesh, in M/s.MGRM Medicare Limited Vs. Commercial Tax Officer (Int), Abids Division, Hyderabad and others, observed that a Schedule to an enactment forms an integral part of the Act. It is only if the Schedule was amended following the procedure stipulated in Section 79 of the AP VAT Act, 2005, or by way of a legislative exercise, would it be valid and not by mere issuance of a notification under Section 76(2) of the said Act. The power to remove difficulties under Section 76(2) of the said Act, by issuance of an executive / administrative order, could neither nullify nor circumscribe Entries in Schedules to the Act. The notification issued in G.O.Ms.No.1615, Revenue (CT-II) Department, Dated:31-08-2005 to restrict the scope of the Entries, enumerated in the Schedules of the AP VAT Act, 2005 is illegal.

In view of the above decision of the Hon’ble Andhra Pradesh High Court, G.O.Ms.No.1615, Revenue (CT-II) Department, Dated:31-08-2005 has become redundant and void. The continuance of the said G.O. may further lead to confusion in the field with regard to the classification of commodities. Therefore, the Commissioner of Commercial Taxes has requested the Government to rescind the above G.O.Ms.No.1615, Revenue (CT-II) Department, Dated:31-08-2005.

The Government, after careful consideration of the proposal, have decided to rescind the Notification issued in G.O.Ms.No.1615, Revenue (CT-II) Department, Dated:31-08-2005.
NOTIFICATION

In exercise of the powers conferred by sub-section (2) of section 76 of the Andhra Pradesh Value Added Tax Act, 2005 (Andhra Pradesh Act No.5 of 2005) read with section 15 of the Andhra Pradesh General Clauses Act, 1891 (Act 1 of 1891), the Government of Andhra Pradesh hereby rescind the Notification issued in G.O.Ms.No.1615, Revenue (CT–II) Department, Dated:31-08-2005 as published in Part-I Extraordinary


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0 thoughts on “Rescinding of notification issued in G.O.Ms.No.1615

  • Sanjay

    rescinding of go ms no.1615 does means the dealer should pay the vat arrears from the effective date i.e., 31/08/2005. if yes , how is this possible? can any one please guide me.
    Sanjay