UNION OF INDIA DEPT OF TELECOMMUNICATIONS NEW DELHI Vs. SECRETARY REVENUE DEPT CTII GOVT OF ANDHRA PRADESH

JUDGEMENT

(1.) SHOW-cause notices were issued to the petitioners by the respondents as they were treated to be dealers within the meaning of provisions of A.P. General Sales Tax Act, 1957. After show -cause notices, demands were raised for the year 1996 -97 against the petitioners on the basis of provisional assessment orders. In respect of petitioners in WP No.25864 of 1997 show-cause notice was issued in proceedings No.9997/96 -97/APGST, dated 8 -8 -1997. Assessment order was passed vide Rc.No.9997/96 -97/APGST, dated 9-9-1997 and the Demand notice was issued on 9-9-1997.

(2.) WITH respect to petitioners in WP No.11826 of 1997 show -cause notice was issued in proceedings No.9997/96 -97/APGST dated 3 -2 -1997, Provisional Assessment Order was passed in proceedings No.9997/ 96 -97/APGST, dated 25 -2 -1997. The petitioners in this writ petition moved an appeal which was rejected by the appellate authority and they filed a revision and the Additional Commissioner (CT) and Joint Commissioner (legal) who was the revisional authority granted stay on the disputed tax but subject to payment of Rs. 50 lakhs.

(3.) THESE proceedings have been challenged by way of these writ petitions. When these writ petitions came to be filed, this Court passed interim directions suspending the operation of impugned demand notice challenged in WP. No.25864 of 1997 on condition of petitioners depositing Rs.12.00 lakhs within two weeks from the date of that order, that order was passed in WP MPNo.30101 of 1997 on 16th October, 1997. In other writ petition being WPNo.11826 of 1997 the Court confirmed the conditional stay order passed by the revisional authority. In the third writ petition i.e., WP No.6742 of 1996 the Court gave liberty to the petitioners to file an appeal.