VOLTAS LIMITED Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THIS writ petition is filed seeking to declare the notice dated January 16, 2009 issued by the second respondent in CCT's Ref. No. LV(l)/745/2008 rejecting the request for deferment of revision proceedings under Section 20(6) of the Andhra Pradesh General Sales Tax Act, 1957, as illegal and arbitrary and consequently, to restrain him from taking any action pursuant to the said notice, pending disposal of W. P. No. 25227 and batch.

(2.) THE brief facts of the case are that against the orders of the 1st respondent for assessment year 2001 -02, the petitioner filed an appeal before the Appellate Deputy Commissioner and the said Appellate Deputy Commissioner by his order dated November 14, 2006 remanded the matter to the first respondent. While so, the second respondent issued revision show -cause notice dated November 19,2008 proposing to revise the orders of the assessing authority as well as the appellate authority. When similar revisions were made by second respondent for the years 2002 -03 and 2003 -04 and assessment order was passed by the first respondent for the year 2004 -05, the petitioner filed W. P. Nos. 25227, 25158 and 9826 of 2006 before this Court and obtained interim stay for the year 2004 -05 and conditional stay for the years 2002 -03 and 2003 -04. The petitioner while filing objections to the revision show -cause notice -stating that the question of law involved in the present revision is pending adjudication, sought deferment of revision proceedings. But, without considering the same, the second respondent issued notice, dated January 2, 2009 and also the impugned notice directing the petitioner to file objections and appear for personal hearing on January 30, 2009.

(3.) WHILE reiterating the contentions that were raised in the affidavit filed in support of the writ petition, the learned Counsel for the petitioner submitted that the matter is posted for February 17, 2009.