THE HON’BLE Mrs. JUSTICE T. MEENA KUMARI AND THE HON’BLE Ms JUSTICE G. ROHINI WRIT PETITION No.21240 of 2007 ORAL ORDER: (Per the Hon’ble Mrs. Justice T. Meena Kumari) This writ petition is filed seeking a writ of Certiorari calling for the records and to quash the notice of assessment of Value Added Tax issued in Form VAT 305 dated 28.07.2007 in so far as levying tax on the prawn seed for the assessment years 2005-06; 2006-07 and for the months of April and May, 2007. The petitioner-M/s C.P. Aqua Culture (India) Limited is a dealer in poultry feed, chicken feed, prawn feed, prawn seed and prawns and is an assessee on the rolls of the 2nd respondent-Commercial Tax Officer, Gudiwada Circle. The 1st respondent-Assistant Commissioner (Commercial Taxes, Audit & VAT Management Unit-II, Division No.1, Vijayawada, on authorization, conducted audit on 18.7.2007, and on the basis of the information furnished, he rejected the exemption claimed by the petitioner on ‘prawn seed’ on the ground that “prawn seed’ is different from prawns and subjected the sales of prawn seed from the years 2005-06; 2006-07 and 2007-08 (April, 2007 and May, 2007) to tax by proceedings dated 28.7.2007. It is the contention of the petitioner that by issuing G.O.Ms.No.1212 dated 14.9.2007, the 4th respondent, substituted Entry 24 of the Schedule I appended to the Andhra Pradesh Value Added Tax Act, 2005, covering ‘prawn seed’ also and the said Government Order was given retrospective effect from 1.4.2005 and, thus, the levy of tax on prawn seed by the first respondent is illegal. Initially, the writ petition was filed questioning the notice issued by the first respondent determining the tax at 12.5% on the sales of prawn seed as per G.O.Ms.No.1694 dated 16.11.2006. But, during the pendency of the writ petition, when final order has been passed pursuant to the notice dated 28.7.2007, the same has been brought on record by filing W.P.M.P.No.625 of 2007. Heard learned counsel for both the parties and perused the material on record. Section 31 of the Andhra Pradesh Value Added Tax Act, 2005 provides for an appeal against the order determining the tax under the said Act. But, the petitioner without availing the said remedy provided under the statute, invoked the jurisdiction of this court. Inasmuch as a statutory remedy of appeal is available against the order impugned herein, we are of the opinion that the writ petition is not maintainable. The writ petition is accordingly, is dismissed, but, however, with liberty to the petitioner to avail the statutory remedy of appeal as provided under the Andhra Pradesh Value Added Tax Act, 2005. No costs. The Registry is however, directed to return the original assessment order dated 20.8.2007 to the petitioner. ________________________ T. MEENA KUMARI, J. ______________ G. ROHINI, J. Date: 21-01-2008 THE HON’BLE Mrs. JUSTICE T. MEENA KUMARI AND THE HON’BLE Ms JUSTICE G. ROHINI WRIT PETITION No.21240 of 2007 21st January, 2008. Between: M/s C.P. Aqua Culture (India) Limited, D.No.4/65, Marribandham, Seetharamapuram, Krishna District, represented by its Director – Mr. Kwanchai Chaiprem. .. Petitioner. And Assistant Commissioner (CT) Audit & Vat Management Unit-II, No.1 Division, Vijayawada and others. .. Respondents. tr