THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.512 of 2010 Dated:27.07.2010 Between: M/s.Hastalloy India Limited. …Petitioner and Commercial Tax Officer, Dwarakanagar Circle, Visakhapatnam. …Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.512 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) M/s.Hastalloy India Limited, Visakhapatnam, is an Andhra Pradesh General Sales Tax (APGST) dealer on the rolls of Commercial Tax Officer, Dwarakanagar, Visakhapatnam. For the assessment year 1995-1996 it raised a dispute in relation to APGST as well as Central Sales Tax (CST) and filed appeals before the Appellate Deputy Commissioner (ADC), Visakhapatnam, and they are pending. For the assessment year 1998-1999, it appears that the petitioner filed appeal before the ADC which was allowed and remanded to the Commercial Tax Officer (CTO) about three years ago. Statedly, the matter is still pending before the CTO. In addition to this, the appeal of the petitioner before the Sales Tax Appellate Tribunal (STAT) in respect of 1997-1998 is also pending. Pending these matters, the respondent herein, namely, the Commercial Tax Officer issued the impugned urgent notice dated 15.09.2009 calling upon the petitioner to pay an amount of Rs.56,10,368/- towards tax – both APGST and CST; arrears for the years 1993-1994 to 2000-2001. Insofar as the other assessment years except 1995-1996, 1997-1998 and 1998-1999, there appears to be no dispute. In this background, the petitioner contends that when the appeals are pending before various authorities, issuance of impugned notice demanding the balance of tax arrears is arbitrary. When the matter was initially heard at the stage of preliminary hearing on 20.07.2010 we directed the Special Standing Counsel to get instructions. Today, the Counsel submits that the matter pending before the STAT has already been disposed of by order dated 16.02.2010. He, however, does not dispute that the appeals before the ADC, Visakhapatnam, and the assessment for 1998-1999 before the CTO is still pending. If that be so, these may be disposed of within a period of ten days from today. To that extent, the Special Counsel does not seriously oppose the relief. Accordingly, this writ petition is disposed of directing the Commercial Tax Officer and the Appellate Deputy Commissioner, Visakhapatnam, to dispose of the matters pending before them within a period of ten (10) days from today and pass appropriate orders under communication to the petitioner. No costs. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 27.07.2010 vs