( 1 ) THE 1st petitioner herein is the Managing Director of M/s. Madhu Cotton and Oils Private Limited, Chilakaluripeta and the 2nd petitioner is the Director of the said Company. The said Company is a private limited company incorporated under the provisions of the Companies Act, 1956. The Company fell in arrears of payment of Central Sales Tax assessed for the years 1986-87 and 1987-88. Even after service of due demand notices, it could not pay the arrears. Hence, a Criminal Complaint was filed against the petitioners before the Court of the Munsif Magistrate, Chilakaluripeta, under Section 30 (1) of the A. P. General Sales Tax Act. The Munsif Magistrate, took cognizance of the same and issued summons to both the petitioners in STC No. 107 of 1989. Aggrieved by the said action, the petitioners filed the present writ petition.

( 2 ) SRI Manohar, the learned senior Counsel appearing for the petitioners, contends mainly, that as per the mandatory provisions contained under Section 11 of the Central Sales Tax Act, 1956 (for short "the Act") the offence cannot be taken cognizance of except with the previous sanction of the State Government or the Officer authorised by