2007 (3) TMI 703

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..... petitions raise same questions of law and fact. Therefore, they are being disposed of together by this common order. Facts are taken from W.P. No. 1957 of 2007. Heard learned counsel for the parties. These writ petitions have been filed seeking a direction that respondent Nos. 1 and 2 should not insist for payment of arrears of tax pertaining to third respondent from the petitioner and s .....

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..... 2007] 6 VST 361 (AP)]. In these judgments, this court was of the view that the effect of section 12(7) of the Andhra Pradesh General Sales Tax Act, 1957 (for short, the Act ) and rule 28(8) of the Andhra Pradesh General Sales Tax Rules, 1957 (for short, the Rules ) read with clause (19) in Form D would make it clear that a surety, if given by a person on behalf of an assessee, that surety would .....

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..... ent is made, demand fresh security or additional security to make up the amount adjusted towards the tax, penalty, interest or other amount. If rule 28(14) is read with section 12(7) and other Rules to which a reference has been made in earlier judgments, it leaves no room to doubt that the surety would remain in force against the tax payable for a year. The language of rule 28(14) of the Rule .....

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