KANAKADURGA WINES Vs. PROHIBITION AND EXCISE SUPERINTENDENT

JUDGEMENT

(1.) The petitioners in these Writ Petitions seek a Writ of Mandamus or any other Writ etc., directing the respondents therein ''to return the amounts against the bank guarantees furnished by the petitioners" in favour of the respective Prohibition and Excise Superintendents' 'forthe Exciseyear 1994-95 without reference to the notices issued by the Commercial Tax authorities under Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 as the final assessments are not completed for the year 1994-95 by the Commercial Tax authorities and pass such other orders" etc.

(2.) Notice before admission was directed in all these Writ Petitions and the learned Government Pleader for Commercial Taxes had taken notice and counter affidavits have been filed by the respective Commercial Tax Officers.

(3.) It is not in dispute that in respect of the petitioners in the Writ Petitions provisional assessments under the Andhra Pradesh General Sales Tax Act,.1957 ('the Act' for short) have been made and that demands for payment of the amounts of sales tax assessed have been issued to them. It is also not disputed that the petitioners have not paid the said dues. In the circumstances, the authorities concerned issued Section 17 notices to the Banks wherein the petitioners are admittedly having their accounts.