HONOURABLE SRI JUSTICE B. PRAKASH RAO AND HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.3240 OF 2010 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) The petitioner is a registered dealer, under the A.P. Value Added Tax Act (for short ‘the Act’), carrying on business in automobile spares, bearings, bolts and nuts, axles, wheels etc. The second respondent issued notice dated 11.07.2008 for verification of documents. Thereafter a show cause notice was issued proposing to levy differential tax at 8.5% on the turnover of axles. In reply to the show cause notice, the petitioner filed their objections on 07.08.2008. The second respondent rejected these objections and passed an order of assessment on 19.08.2010 levying differential tax of Rs.17,70,245/-. Aggrieved thereby, the petitioner preferred an appeal to the third respondent - Appellate Deputy Commissioner (CT), Vijayawada before whom the said appeal is said to be pending as on date. The petitioner apprehends that, since the first respondent - Advance Ruling Authority had passed an order earlier holding that axles shafts meant for motor vehicles, other than tractors, were liable to be taxed at 12.5% under the residuary entry of the V Schedule, they would be taxed at 12.5%. The petitioner preferred a review, under Section 67(5) of the Act, to the first respondent on 26.12.2008. The petitioner’s grievance is that, despite a review petition being filed, the first respondent - Advance Ruling Authority has not passed orders thereupon and, in the meanwhile, the petitioner was assessed to tax and the appellate authority, as he is bound by the orders of the first respondent - Advance Ruling authority, may hold against the petitioner and dismiss the appeal. As the review petition, preferred by the petitioner, is still pending before the first respondent, We consider it appropriate, in such circumstances, to direct the first respondent - Advance Ruling Authority to dispose of the review petition filed by the petitioner on 26.12.2008 within a period of two months from the date of receipt of a copy of this order. Pending disposal of the review petition, by the first respondent, there shall be stay of all further proceedings, including disposal of the appeal pending before the third respondent. The Writ Petition is, accordingly, disposed of. However, in the circumstances, without costs. B. PRAKASH RAO, J RAMESH RANGANATHAN, J Date:05.07.2010 Usd/ktl