IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY THIRD DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12705 of 2008 Between: M/s. Sri Radhakrishna Transport, D.No. 69-30-2, Gandhipuram- 4, Lalacheruvu, Rajahmundry - 533 106, East Godavari District, Rep. by its Managing Partner M.Vijay Kumar, S/o. M.Radha Krishna Murthy, Aged: 33 years. ..... PETITIONER AND 1 The Appellate Deputy Commissioner (CT), Visakhapatnam. 2 The Assistant Commissioner of Commercial Taxes ( L.T.U. & Int. ), Kakinada. 3 The Deputy Commercial Tax Officer, Aryapuram Circle, Rajahmundry, E.G.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 1st respondent in passing the impugned order dated 25.04.2008 dismissing the appeal for the year 2003-04 ( HSD Oil ) filed by the petitioner without granting opportunity of hearing, as arbitrary, illegal, unjustified , contrary to the provisions of law as well as principles of natural justice, without jurisdiction and consequently, to set aside the said order in the interest of justice. Counsel for the Petitioner:MR.P.GIRISH KUMAR Counsel for the Respondents.: SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12705 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the action of the 1st respondent in dismissing the appeal vide order dated 25.4.2008 in respect of the assessment proceedings for the year 2003-04 on HSD Oil, without affording any opportunity of hearing, as arbitrary and illegal and consequently, to set aside the said order. The main grievance of the petitioner is that aggrieved by the assessment order passed by the 2nd respondent in respect of the assessment proceedings for the year 2003-04 on HSD Oil, an appeal was filed before the 1st respondent, but the 1st respondent without affording any opportunity of hearing, dismissed the appeal along with its batch. Having aggrieved by the same, the present writ petition has been filed. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. The learned Standing Counsel for Commercial Tax submitted that against the dismissal of the appeal by the 1st respondent, second appeal lies before the Sales Tax Appellate Tribunal and without availing such remedy, the petitioner cannot maintain this writ petition. In the facts and circumstances of the case and in view of the fact that second appeal against the order impugned lies before the Sales Tax Appellate Tribunal, We are not inclined to entertain this writ petition and hence, the writ petition is liable to be dismissed. Accordingly, the writ petition is dismissed. However, the petitioner is at liberty to avail the remedies that are available under law. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 23rd June, 2008 Nn/gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:12705 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 23/06/2008