You increased the budget to 45k but included AVR. That actually leaves you with just about the same budget for speakers.
My advise would be to upgrade speakers and later on AVR or wait for some more time. Do you really need FS? or BS may suffice. Dont upgrade in a manner that you are in market soon again.
I second that.
Seriously...that is not the kind of money with which you should be looking at towers. No way will you be satisfied!!! You might be satisfied 'at the moment of it', but you are highly likely to back shopping soon for want of better. You can do pretty well with a BS instead, for that money. To get hold of a decent entry level FS which delivers really good quality music...that keeps you happy for a long while...you shd have a budget of *at least* 50K for the towers alone, in fact a bit more can fetch you much better. Anything lesser for towers, you wud be left lacking. Again, it might sound good initially, but you will get a 'hollow feeling' after a few weeks. We humans have a short acoustic memory, so everything comparable to some extend tends to sound good to some extend. But when you listen to them for prolonged periods, one can start to sense if it is lacking or not. Buy a good pair of front speakers, and you might not shop again for fronts for 15-20 years (even higher if you can maintain it well..unless you are an audioholic or spendthrift).
Few questions you shd ask yourself is,
1. What is the price to performance that you achieve. Is it worth to spend 'X' to achieve 'Y'?
2. Do you have an audioholic ear, that helps you notice the small differences in some speakers. Wud you be so particular about little differences? If not you might need to consider 'point (1)' even more carefully.
3. Do you need to listen to dealers and their suggestions, whose job is to sell. They might sound very convincing. But look at it again from perspective of (1).
4. Should you blindly take advice from people about 'which speakers'? Consult multiple forums and from different places to have a better and more reliable idea, not that one forum wont be reliable. It need not be always reliable.
When there is this urge to buy something once & you feel like buying it, will be very difficult to go back. You should take some time, save up. Buy a good pair of fronts and expand slowly if you desire to, but dont compromise on quality. You could be back shopping no time spending more money. Also 50K or so is a lot of money. Spend it carefully. Dont get carried away by what you read. Ppl will always tend to give you advice like this is a good choice or that is great stuff (Which is not be a bad thing from their perspective). Also, if you observe a lotta people tend to say in an implicit if not explicit way that... 'my stuff is good', and 'the other ones are okie'. But when they are back shopping for new stuff, their good stuff is not so gud suddenly..anymore
.
One also tends to hear positive stuff more often than not, and tend to ignore negative comments unless it is big and explicit kinds.
Most guys wud not want to admit that they feel something is lacking with their stuff while they actually feel it is lacking in the corner of their mind. It takes time until they decide to shop, and then you hear 'this and that is lacking' or 'I want better now'. Why would you go for in search of better if you were happy in the first place.
The thought of buying something wud not even cross their busy minds unless it is lacking or they just realized it is lacking
.
...and am sure you know this pretty well by your own experience. Question is, have you observed it until now
but now there is no backing out 
