THE HON’BLE SRI JUSTICE B PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO. 16344 OF 2010 ORDER: (Per Sri Justice Ramesh Ranganathan) Heard Mr. M.V.J.K. Kumar, Learned counsel for the petitioner, and the Learned Special Standing Counsel for Commercial Taxes. At their request the Writ Petition is disposed of at the admission stage. For the assessment year 2003-04, the petitioner was assessed to tax under the provisions of the APGST Act, 1957. On 17.12.2005 the said assessment order was subjected to revision, and the revisional authority passed order dated 11.2.2008 revising the order of assessment. Aggrieved thereby the petitioner filed W P No.7863 of 2008 which was disposed of by order dated 8.7.2008 remitting the matter to the Deputy Commissioner for providing an opportunity of hearing and to dispose of the revision in accordance with law subject to deposit of 50% of the tax in dispute. The petitioner failed to deposit the amount, as directed by this Court. The fourth respondent issued a garnishee notice on 18.5.2010 to the petitioner’s banker. The petitioner questioned the garnishee notice by way of W.P.No.12411 of 2010. The said writ petition was dismissed by this Court holding that as the petitioner had failed to comply with the conditions imposed in its order dated 8.7.2008, the revisional order, which was set aside in W.P.No.7863 of 2008, stood revived. Against the order of the revisional authority, the petitioner preferred an appeal to the Sales Tax Appellate Tribunal, Visakapatnam on 9.6.2010. They also filed an application before the first respondent seeking stay of collection of the disputed tax till disposal of the appeal by the Sales Tax Appellate Tribunal. The petitioner’s case in short is that, since the order in revision was passed by Mr D.Venkateshwara Rao on 11.2.2008, and the said Mr D.Venkateshwara Rao was the Joint Commissioner, no application seeking stay could be filed before him, and the said application was therefore filed before the first respondent/Additional Commissioner of Commercial Taxes (Legal). The petitioner is aggrieved by the fact that the stay petition was rejected by the very same officer viz., Mr D.Venkateshwara Rao, by proceedings dated 23.6.2010, against whose orders the petitioner had preferred an appeal before the Sales Tax Appellate Tribunal. Mr. D.Venkateshwara Rao who had passed the revisional order earlier could not have heard the application seeking stay of the very same order. The impugned order dated 23.6.2010 is therefore liable to be set aside. Since the first respondent has jurisdiction to dispose of the stay petition, we consider it appropriate to direct the first respondent to pass orders on the stay application filed by the petitioner within a period of two weeks from the date of receipt of a copy of this order. The writ petition stands disposed of accordingly. No costs. _______________ B PRAKASH RAO,J ______________________ RAMESH RANGANATHAN,J DATE: 12.7.2010 TVK THE HON’BLE SRI JUSTICE B PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO. 16344 OF 2010 DATE: 12.7.2010