IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTIETH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13706 of 2008 Between: M/s. A.V. Thomas & Co., Limited, 6-1-142, Padmaraonagar, Secunderabad-500 025 Rep. by its Area Manager, Mr. P.S.M. David ..... PETITIONER AND 1 The Commercial Tax Oficer, Khairatabad Circle, Hyderabad. 2 The Deputy Commissioner (CT) Punjagutta Division, Hyderabad. 3 The Sales Tax Appellate Tribunal Rep. by its Secretary, Nampally, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ of Mandamus or any other appropriate writ or order or direction setting aside the order of the Sales Tax Appellate Tribunal, A.P. Hyderabad in TMP No. 185 of 2008 dt. 25-4-2008 in T.A. No. 601 of 2001 as illegal, and contrary to the provisions of law and consequently direct the 3rd Respondent-Tribunal to defer the hearing of appeal in T.A.No. 601 of 2001 for the year 1997-98 pending disposal of the Tax Revision Case Nos. 1 & 24 of 2004 involving similar question of law, and pass such other order or orders Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of Certiorari to quash the order passed by the Sales Tax Appellate Tribunal, Hyderabad in TMP No.185 of 2008 dated 25.4.2008 in TA. No. 601 of 2001 as illegal, arbitrary, and contrary to the provisions of law and to consequently direct the third respondent- Tribunal to defer the hearing of Appeal in TA.No.601 of 2001 pending disposal of the Tax Revision Case Nos.1 and 24 of 2004 involving similar question of law, the petitioner filed this writ petition. The petitioner is a Company engaged in marketing of different varieties of tea dust and is a dealer on the rolls of the first respondent under the provisions of the A.P.G.S.T. Act and C.S.T. Act. While so, the first respondent by order dated 16.08.1999 finalised the assessment for the year 1997-98 granting exemption on a turnover of Rs.49,82,340/- and levied turnover tax at 1% which was revised by the second respondent by order dated 13.03.2001. Assailing the same, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, in TA No. 601 of 2001. Pending appeal, on 25.4.2008, the petitioner filed an application praying the Tribunal to defer the hearing of the Appeal contending that identical items and questions of law are the subject matter of TA No. 197 of 1999 dated 15.11.2003, against which the appellants therein preferred TRC Nos. 1 and 24 of 2004 before this Court. But the said application was dismissed on the same day i.e. 25.4.2008. Hence, the present writ petition is filed. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for the respondents. Learned counsel for the petitioner argued that since identical questions of law are involved in TRC No. 1 and 24 of 2004, it is just and appropriate to direct the Tribunal to defer the hearing of the TA No. 601 of 2001, preferred by the petitioner. We have gone through the record. Unless the Tax Revision Case Nos. 1 and 24 of 2004 are heard and decided on merits, with regard to the subject matter involved in the TA No. 6 0 1 of 2001, preferred by the petitioner, a writ cannot be issued to the Appellate Tribunal to defer the hearing in the Appeal till decision is rendered in the Tax Revision Cases. Under the above circumstances, we are of the considered view that if any adverse orders are passed by the Tribunal, the petitioner is at liberty to agitate his rights. With this observation, the writ petition stands dismissed of. No order as to costs. ____________________ T.MEENA KUMARI, J. ___________________________ RAMESH RANGANATHAN, J. June 30, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{VSMI}