THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION Nos.4119 and 4331 of 2007 DATED 05-03-2007 W.P.No.4119 of 2007 Between: M/s.Miranda Amsaw Limited, 8-1-11/7, First Floor, Market Street, Secunderabad, rep. by its Regional Manager, Mr.A.Rajamani. …Petitioner And 1.The Appellate Deputy Commissioner(CT), Secunderabad Division, 5th floor, Office of the Commissioner (CT), M.J.Road, Hyderabad, and another. …Respondents W.P.No.4331 of 2007 Between: M/s.Miranda Tools, 8-1-11/7, First Floor, Market Street, Secunderabad, rep. by its Regional Manager, Mr.A.Rajamani. …Petitioner And 1.The Appellate Deputy Commissioner(CT), Secunderabad Division, 5th floor, Office of the Commissioner (CT), M.J.Road, Hyderabad, and another. …Respondents The Hon’ble Sri Justice Bilal Nazki and The Hon’ble Sri Justice Nooty Ramamohana Rao WRIT PETITION Nos.4119 and 4331 of 2007 Common Order: (Per the Hon’ble Sri Justice Bilal Nazki): Heard the learned Counsel for the parties. With their consent, both these Writ Petitions are being disposed of by a common order at the stage of admission. Appeals were filed by the petitioners before the first respondent-Appellate Deputy Commissioner, who rejected the appeals only on the ground that admitted tax was not deposited. The learned Counsel for the petitioners submits that in fact there was a communication gap and the admitted tax had already been deposited, but the first respondent-Appellate Deputy Commissioner rejected the petitioners’ appeals on 07-07-2006. The confusion arose because the second respondent-Commercial Tax Officer passed the order giving credit to the admitted tax belatedly on 13-09- 2006, which is much after the date, on which, the first respondent-appellate authority passed the order. Since the admitted tax had been paid as on 07-07-2006, the appeals could have not been dismissed on this ground. The Writ Petitions are, accordingly, allowed, the orders dated 07-07-2006 passed by the first respondent are set aside and the matters are remanded to the first respondent-Appellate Deputy Commissioner, who may hear the petitioners and pass appropriate orders, in accordance with law. No costs. ___________________________ (Bilal Nazki, J) Dated 5th March, 2007 ______________________​______ (Nooty Ramamohana Rao, J) lur