THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.4662 and 4670 OF 2008 Dated:06.04.2011 Between: M/s.Sri Gruha Shobha, Door No.27-37-8, 1st and 2nd Floor, Opp:Hotel Manorama, M.G.Road, Vijayawada, represented by its Proprietor Dilip Jain .. Petitioner And The Deputy Commercial Tax Officer, Suryaraopet Circle, Vijayawada, Krishna District and another .. Respondents THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.4662 and 4670 OF 2008 COMMON ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) The validity of Section 67(4)(iii) of the Andhra Pradesh Value Added Tax Act, 2005 (the Act, for brevity) is under challenge in these writ petitions as also the order of assessment dated 28.01.2008 passed by the first respondent for the assessment years 2006-2007 and 2007-2008. A Division Bench of this Court, by its judgment in M/s.Tirupati Chemicals v. the Deputy Commercial Tax Officer, (VMU-I) No.1, Division, Vijayawada[1], dated 25.11.2010, upheld the validity of the said provision. However, as the validity of a statutory provision could only be challenged in Writ proceedings this Court directed the Sales Tax Appellate Tribunal, in case an appeal was filed by the petitioner in the writ petition, to exclude the period, during which the said writ petition was pending on the file of this Court, in computing the period of limitation for filing an appeal under the Act. There shall be a similar direction in this writ petition also. Subject to the above, both the writ petitions fail and are, accordingly, dismissed. However, in the circumstances, without costs. ______________ (V.V.S. RAO, J) ____________________________ (RAMESH RANGANATHAN, J) 06.04.2011 KH [1] W.P.Nos.1582 and 2119 of 2010, Dated 25.11.2010