IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE NINETEENTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.12437 of 2006 Between: M/s.Annam Associates, rep.by its Managing Partner Mr.G.V.Ravichandra, S/o. G.Raju R/o.Bhimavaram, W.G.District. ..... PETITIONER AND Dy.Commercial Tax Officer-II, Bhimavaram, W.G.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 may be pleased to issue a writ of certiorari or any other writ or order or direction quashing the Asst. Order No.906/2002-03 dated 24.3.2006 passed by the respondent as illegal, arbitrary, and without any jurisdiction and consequently direct the respondent to pass appropriate orders in terms of the judgments of this Hon’ble Court in WP.No.8970/03 and batch dated 22.10.2003 and also declare that the petitioner unit is entitled for sales tax holiday in terms of eligibility certificates dated 22.2.1999 issued as per G.O.Ms.No.108 dated 20.5.1996. WRIT PETITION No. 20570 of 2006 Between: M/s.Annam Associates, rep. by its Managing Partner Mr.G.v.Ravichandra, S/o.G.Raju, R/o.Bhimavaram, West Godavari District. ..... PETITIONER AND Dy. Commercial Tax Officer – II, Bhimavaram, W.G.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 may be pleased to issue a writ order or direction more particularly one in the nature of writ of mandamus, setting aside the Assessment Order No.906/2001-02 dt. 3.5.2003 passed by the respondent as illegal, arbitrary and without any jurisdiction and consequently direct the respondent to pass appropriate orders in terms of the judgments of this Hon'ble Court in W.P.No.8970 of 2003 and batch dt. 22.10.2003 and also declare that the petitioner unit is entitled for sales tax holiday in terms of eligibility certificate dt. 22.2.99, issued as per G.O.Ms.No.108 dated 20.5.1996. Counsel for the Petitioner: MR.Y.KOTESWAR RAO Counsel for the Respondent: K. RAJI REDDY SPL. S.C. FOR COMMERCIAL TAX The Court made the following: THE HONOURABLE SRI JUSTICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE C.Y. SOMAYAJULU Writ Petition Nos.12437 and 20570 of 2006 COMMON ORDER: (Per Hon’ble Sri Justice B. Prakash Rao) The issue involved in both these writ petitions is same and, as such, they are taken up together for disposal today, at the request of the counsel on either side. The petitioner in both the writ petitions seeks to assail the assessment orders passed by the Deputy Commercial Tax Officer-II, Bhimavaram, West Godavari District, mainly relying on the Judgment of this Court in W.P.No.8970 of 2003 and batch, dated 22.10.2003, and stating that the principles laid down therein would govern the question involved in these writ petitions. Having heard the counsel on either side and on perusal of the material on record and having regard to the fact that the impugned orders are the assessment orders passed in the year 2003 and 2006, and also as an efficacious alternative remedy is available to the petitioner under Section 21 of the A.P. General Sales Tax Act, 1957, we decline to entertain these writ petitions filed under Article 226 of the Constitution of India. The writ petitions are, accordingly, dismissed, giving liberty to the petitioner to avail the alternative remedy of appeal, as stated above. No order as to costs. ______________________ JUSTICE B.PRAKASH RAO _____________________ JUSTICE C.Y. SOMAYAJULU 19th April, 2008. Note:- Issue CC in three days. BO IBL To 1 The Dy.Commercial Tax Officer-II, Bhimavaram, W.G.District 2 Two CD Copies