IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF MARCH TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE M.H.S. ANSARI and THE HON'BLE MR JUSTICE T.CH.SURYA RAO WRIT PETITION NO : 19975 of 2004 Between: Sri Sai Srinivasa Agencies 1/31, Linga Balijavari Street Nawabpet, Nellore, Rep. by its Proprietor Sri K.Srinivasulu. ..... PETITIONER AND Commercial Tax Officer Gudur Nellore District. .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue writ, order or direction more particularly in the nature of writ of Mandamus, declaring the detention of the goods by the Commercial Tax Officer, Gudur, the respondent herein, as illegal and without jurisdiction and to set-aside the impugned notice in case No.9/2004-2005 dt.8.10.2004 and direct the respondent to release the seized goods under detention Viz Detergent Soaps and Powder covered by the aforesaid notice and pass and pass such other order or orders as this Hon’ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.M.VIJAYA SARATHI REDDY Counsel for the Respondent: MR.K.RAJI REDDY, Spl.G.P. for C.T. The Court made the following : ORDER: (Per Hon’ble Sri Justice M.H.S.Ansari) When the writ petition was moved before this Court, while ordering notice before admission, the release of goods was directed on payment of tax and also furnishing third party surety with regard to penalties to the satisfaction of the assessing officer. The said order dated 01.11.2004 passed by this Court has been complied with. In the circumstances, nothing further survives for consideration in the instant writ petition. The same is, accordingly, closed with liberty to the respondent to proceed in accordance with law with the enquiry pending before him. If the petitioner is aggrieved by any orders that may be passed by the respondent, it is open to him to avail of such remedy as may be available to him at law. No order as to costs. ___________________ (M.H.S.ANSARI, J.) ___________________ (T.CH.SURYA RAO, J.) 02.03.2005 kpr To 1. Commercial Tax Officer, Gudur, Nellore District. 2. 2 copies to the Spl.G.P. for C.T., High Court Buildings, Hyderabad. 3. 2 C.D. Copies