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2013 (2) TMI 652 - ANDHRA PRADESH HIGH COURTGarnishee order challenged - Held that:- No statutory basis for the circular issued by the Commissioner of Commercial Taxes dated March 11, 1996 and are of the view that the Commissioner had no jurisdiction to issue the said circular and thereby restrict or interfere with the exercise of the revisional jurisdiction by the revisional authorities. Therefore it would have been just and proper for the second respondent to await the disposal of the revision petitions by the fourth respondent before initiating proceedings for recovery of the disputed tax and penalty. His action in recovering the amounts pending disposal of the revision petitions before the fourth respondent has made the said revisions infructuous. We strongly deprecate this conduct of the second respondent and hold the same to be arbitrary and high-handed. Set aside the impugned garnishee notice dated December 7, 2012, issued by the second respondent; direct the second respondent to immediately remit the sum of ₹ 25,86,668 to the bank account of the petitioner in the fifth respondent-bank; set aside the non-speaking orders dated May 22, 2012 and June 7, 2012 passed by the third respondent rejecting the stay applications filed by the petitioner in the appeals challenging the orders of assessments and penalty; and direct the third respondent to pass fresh and reasoned orders on the applications within a period of four weeks from the date of receipt of a copy of this order.
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