S.R.Nayak, J. - (1.) These writ petitions are finally heard with the consent of Sri S. Krishna Murthy, learned Counsel for the petitioners and the learned Special Government Pleader for Taxes and they are being disposed of by this common order.
(2.) In all these writ petitions, the petitioners have sought for a writ or order or direction particularly one in the nature of writ of mandamus directing the Assistant Commissioner Officer (CT) (Int)., the 1st respondent herein to return forthwith the post-dated cheques collected from them towards the alleged tax liabilities arising out of the contemplated revision of the assessments already framed.
(3.) In these writ petitions the complaint, to put in brief, is that the respondent authorities of the Commercial Tax Department without any authority of law forcibly obtained cheques for certain sums of money from the petitioners, as set out in the writ petition towards the alleged tax liability of the petitioners under the provisions of the APGST Act in contemplation of revision of the assessments already framed. It cannot be gainsaid that the APGST Act and the Rules framed thereunder do not arm the respondent -Commercial Tax Department authorities to take any coercive steps or otherwise to demand and collect the sales tax before framing or revising the assessment as envisaged under the Act.;