GOLDEN BAR AND RESTAURANT Vs. C T O

JUDGEMENT

(1.) As the question raised in these two writ petitions is common, we heard them together and are passing a common order thereon.

(2.) For appreciating the question involved in these cases we shall refer to the facts stated in W.P. No.3096/96. The petitioner is a dealer registered under the A.P.G.S.T. Act. He was running a Bar and Restaurant at Martair. Against the order of assessment the petitioner carried the matter in appeal, before the Appellate Deputy Commissioner, which was allowed and the Commercial Tax Officer, the first respondent, was directed to grant necessary relief pursuant to the order of the Supreme Court which was relied upon by the Deputy Commissioner. Thereafter refund of the tax was ordered to the petitioner. The petitioner claimed that interest ought to have been awarded on the tax refunded. The case went through several vicissitudes and ultimately the Sales Tax Appellate Tribunal allowed the appeal setting aside the order of the Dy. Commissioner and directed de novo hearing of the appeal. After hearing the appeal the Deputy Commissioner granted interest in respect of assessment year 1984-85 and 1985-86 by his order dt 22-6-94. As that order was not given effect to the petitioner filed this writ petition seeking a writ of mandamus directing the respondents to implement the order of the Appellate Dy. Commissioner in Appeal Nos.21 & 22/94-95 dt 22-6-94.

(3.) The first respondent filed a counter-affidavit admitting the material facts but raising the plea that under Section 20 (2) of the A.P.G.S.T. Act the Joint Commissioner, CT, Legal has issued show-cause notice to revise the order of the Appellate Dy. Commissioner on 13-3-96. In view of this the order of the Dy. Commissioner cannot be given effect to.