V.K. INDUSTRIES Vs. THE JOINT COMMISSIONER

JUDGEMENT

(1.) BOTH these writ petitions are interconnected and so they are disposed of by this common order. In both the writ petitions M/s. V.K. Industries is the petitioner but the assessment years are different.

(2.) APPLICATIONS for stay filed by the petitioner on 27.3.1996 before the Additional Commissioner (CT) and Joint Commissioner (Legal), first respondent herein seeking stay of collection of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal were dismissed on 7.6.1996 by the first respondent purporting to be on merits recording a finding that there was no prima facie case for granting stay. In consequence of that, notices were issued on 17.7.1996 calling upon the petitioner to pay the tax within three days failing which steps would be initiated to realise the arrears as per the provisions of the Andhra Pradesh General Sales Tax Act and Rules. Challenging the orders of the first respondent, the present writ petitions are filed. After hearing the learned counsel for the petitioner and the learned Government Pleader, we are of the view, that these writ petitions must succeed. The impugned orders although purporting to be on merits are bereft of reasons. On 4.6.1996 when the cases were posted for hearing, the authorised representative of the petitioner was not present before the first respondent and so, that authority passed the impugned orders observing: - -

(3.) THE petitioner shall not ask for adjournment. Even if adjournment is requested by the petitioner the first respondent shall not grant any adjournment.