THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.8819, 8827, 8841, 8850, 8855, 8933, 8934, 8935 and 8936 of 2010 W.P.No.8819 of 2010 BETWEEN: M/s. Hyderabad Cylinders Pvt. Ltd., rep. by its Director Mr. Hitesh Sanghvi …PETITIONER(S) and Deputy Commissioner (CT), Abids Division, Hyderabad. …RESPONDENT(S) THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.8819, 8827, 8841, 8850, 8855, 8933, 8934, 8935 and 8936 of 2010 COMMON ORDER: (PER THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN) In all these Writ Petitions, the petitioner questions the show cause notice issued by the revisional authority on the ground that, as a similar issue is pending before the Sales Tax Appellate Tribunal, the revisional authority is precluded from proceeding further in revision, in view of the bar under Section 20(2-A) of the Andhra Pradesh General Sales Tax Act, 1957. Sri P.Balaji Varma, learned Standing Counsel for Commercial Taxes, would submit that the revisional authority has passed final orders in the revision and, as a result, the Writ Petitions seeking deferment of the revisional proceedings, till the disposal of the appeals pending before the Sales Tax Appellate Tribunal, have become infructuous. As the revisional authority is said to have finally disposed all the revision proceedings Section 20(2-A), which precludes the revisional authority from deciding the revision till the appeals pending before the Sales Tax Appellate Tribunal, on similar issues, is disposed of, has no application. Leaving it open to the petitioners, if it so chooses, to question the orders passed in the revision, in appropriate proceedings, all these writ petitions fail and are, accordingly, dismissed. However, in the circumstances, without costs. ____________________ B.PRAKASH RAO,J _____________________________ RAMESH RANGANATHAN,J 18th June 2010 CVRK