IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SEVENTEENTH 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.15188 of 2002 Between: M/s. Sunfood Corporation, Exporters, Importers & Manufacturers, Kasibugga - 532 222, Srikakulam District. rep. by its Branch Manager, Mr. T. Rajendran. ..... PETITIONER AND 1 The Profession Tax Officer, (Deputy Commercial Tax Officer), Kasibugga. 2 The State of A.P. rep. by its Principal Secretary (Revenue), Secretariat Buildings, Hyderabad. .....RESPONDENTS 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 Mandamus or any other appropriate Writ or Order or direction declaring that the definition of person in Section 2(j) and Explanation-I to the First Schedule of the AP Taxes on Profession, Trade, Callings and Employment Act, 1987 as amended is unconstitutional and violative of Article 276(2) of the Constitution of India in so far as they provided for levy of profession tax by treating every branch of self-employed assessee as a deemed separate assessee for the purpose of levying of profession tax and further declare that the Petitioner is liable to pay profession tax at Rs.2,500/- per annum only irrespective of number of branches/offices it has in the State of Andhra Pradesh and pass such other order or orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: MR K. RAJI REDDY, SPL SC FOR COMMERCIALTAX The Court made the following: THE HONOURABLE SRI JUSTICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE C.Y. SOMAYAJULU WRIT PETITION No.15188 OF 2002 ORDER: (Per Hon’ble Sri Justice B. Prakash Rao) Heard Sri S. Dwarakanath, learned counsel for the petitioner, and Sri K. Raji Reddy, Special Standing Counsel for Commercial Tax appearing on behalf of the respondents. Learned counsel on either side submitted that the issue involved in this writ petition is squarely covered by a decision of the Apex Court in Karnataka Bank Ltd. Vs. State of A.P. and others[1]. In view of the same, this writ petition is also liable to be dismissed. Accordingly, the writ petition is dismissed. No order as to costs. ______________________ JUSTICE B.PRAKASH RAO _____________________ JUSTICE C.Y. SOMAYAJULU 17th April, 2008. IBL To 1 The Profession Tax Officer, (Deputy Commercial Tax Officer), Kasibugga. 2 The Principal Secretary (Revenue), State of A.P., Secretariat Buildings, Hyderabad. 3 Two CD Copies [1] (2008) 12 VST 459 (SC)