IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SIXTH DAY OF JULY TWO THOUSAND AND NINE PRESENT HON'BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.12838 of 2009 Between: M/s. Javvaji Industries, Eluru, A Partnership Firm, Represented by its Partner J. Raghuram, S/o. late Ramakrishna Murthy, R/o. Badetivari Street, Eluru, West Godavari District. ...Petitioner And 1. The Joint Commissioner (CT), Legal, O/o. The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 2. The Appellate Deputy Commissioner (CT), Vijayawada, Krishna District. 3. The Commercial Tax Officer, Ushabala Complex, N.R. Pet Eluru, West Godavari District. ...Respondents 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 an appropriate writ or order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 3rd respondent in issuing the demand notice bearing RC.No.ELR-01-3-2511/01-02, dated 12-04-2009 consequent to the Revisional Assessment Orders for the Assessment Year 2001-02 made by the 1st respondent vide his proceedings bearing No.LV(2)/1192/2006, dated 10-02-2009, pending disposal of the appeal filed by the petitioner firm before the Sales Tax Appellate Tribunal, Visakhapatnam as illegal, arbitrary, erroneous and contrary to the provisions of the APGST Act and the action of the Appellate Authority in not granting stay is illegal and arbitrary. Counsel for the petitioner : Sri Y.V. Ravi Prasad Counsel for the respondents : Government Pleader for Commercial Taxes The Court made the following: ORDER: (Per Sri Anil R. Dave, C.J.) 1) In view of the fact that the petitioner has already filed an application for stay before the Sales Tax Appellate Tribunal, Visakhapatnam along with the appeal and the said stay application is pending, we do not entertain this petition, as an equally efficacious alternative remedy has already been availed by the petitioner. 2) We are sure that the stay application shall be decided at an early date. 3) In view of the above order, the petition is rejected with no order as to costs. ANIL R. DAVE, C.J. 6th July, 2009 RAMESH RANGANATHAN, J. ..... REGISTRAR Note: CC by 7.7.2009. (BO) To 1. The Joint Commissioner (CT), Legal, O/o. The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 2. The Appellate Deputy Commissioner (CT), Vijayawada, Krishna District. 3. The Commercial Tax Officer, Ushabala Complex, N.R. Pet Eluru, West Godavari District. 4. Two copies to the Govt. Pleader for Commercial Taxes, High Court Buildings, Hyderabad (OUT). 5. Two CD copies. ARS