THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 24366 of 2009 Dated: 13-11-2009 Between: M/s Aster Tele Services private Limited, Secunderabad …Petitioner and Asst. Commissiner (CT) LTU, Saroornagar Division, Hyderabad and others. …Respondents Oral order: (Per RR, J) The petitioner, a registered dealer on the rolls of the Commercial Tax Officer, Saroornagar Division, is engaged in the business of manufacturing electronic goods and tower parts. For the assessment year 2007-08 (CST), the petitioner was issued final order of assessment dated 25-7- 2009 levying tax of Rs.31,15,906-00 on the ground that they were not eligible for concessional rate of tax, as they had not submitted C Forms, E1 Forms and F Forms. Aggrieved thereby, the petitioner preferred an appeal along with an application for stay, before the Appellate Deputy Commissioner, Hyderabad (Rural Division) on 28-8-2009. The appellate authority rejected the stay application by order dated 30-9-2009, against which the petitioner preferred a revision to the 3rd respondent on 14-10- 2009 (received in the office of the 3rd respondent on 20-10-2009). The said revision petition is stated to be still pending. In the meanwhile, the petitioner claims to have paid 50 per cent of the disputed tax. Thereafter, on 9-11-2009, the Assistant Commissioner issued arrears notice directing the petitioner to pay the total tax of Rs. 15,57,952-00 within three days, failing which coercive steps would be initiated for recovery of the tax under Section 29 of the AP VAT, 2005 and under the provisions of the AP Revenue Recovery Act, apart from prosecution. As the revision petition filed by the petitioner, against the order of the Appellate Deputy Commissioner rejecting stay, is yet to be decided by the 3rd respondent, we consider it appropriate to suspend the arrears notice dated 9-11-2009 issued by the Assistant Commissioner till the revision petition filed by the petitioner before the 3rd respondent is disposed of and the order is communicated to the petitioner. The writ petition is disposed of, after hearing Sri G.Prahalad, learned counsel for the petitioner and Sri P.Balaji Varma, learned special standing counsel for commercial taxes. However, in the circumstances, without costs. _________________________ GODA RAGHURAM, J ______________________________ RAMESH RANGANATHAN, J 13th November, 2009 GRR