IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH 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.8184 of 2008 Between: M/s. Associated Constructions, D.No. 82-4-9/3, Vidyuth Colony, AVA Road, Rajahmundry Rep by its Partner Sri G. Madhusudhan Reddy. ...PETITIONER AND 1 Commercial Tax Officer, Aryapuram Circle, Rajahmundry. 2 Assistant Commissioner (CT), VAT Management Unit-II, Kakinada. 3 Appellate Deputy Commissioenr (CT), Visakhapatnam. ...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 a writ or order or direction particularly one in the nature of Writ of Mandamus setting aside the Endorsement issued by the third respondent dated 28-2-2008 in returning the appeal petition filed by the petitioner for the assessment period from April, 2005 to August, 2007 under the APVAT Act and direct the respondent to readmit the appeal and dispose of the same on merits. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8184 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard the learned counsel for the petitioner and the learned Government Pleader for tax for the respondents. At their request, the Writ Petition is taken up for disposal at the admission stage. This Writ Petition is filed by the petitioner, inter alia, seeking a Writ of Mandamus setting aside the Endorsement of the third respondent dated 28.02.2008 in returning the appeal petition filed by him for the assessment period from April 2005 to August 2007 under the APVAT Act and to direct the third respondent to readmit the appeal and dispose of the same on merits. After hearing the learned counsel on either side and on perusal of the Endorsement dated 28.02.2008, it is seen that the appeal has been returned only for producing the proof of payment of Rs.9,36,000/- (Rupees nine lakh thirty six thousand only) as required under section 31 (1) of the APVAT Act, 2005. Instead of representing the matter, the petitioner has filed this Writ Petition. In fact he has made the necessary deposit. Having regard to the same, the Writ Petition is dismissed without entertaining the same. It is always open to the petitioner to represent the appeal before the appellant authority and on such representation; the appellate Tribunal shall consider the same and pass appropriate orders in accordance with law. No costs. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 16th April 2008 RRB