IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTH DAY OF JULY TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13439 of 2009 Between: M/s. Chaitanya Enrerprises, A Proprietory Firm having office, At H.No.M-8/3, Kakatiya Nagar, Habsiguda, Hyderabad-500 007, Reptd. by its Prop.Smt. K. Susheela, W/o.Late Sambashivarao. ..... PETITIONER AND 1 The District Collector, R.R.District at Laldi-ka-pool, Hyderabad. 2 The Tahsildar, Uppal Mandal, Uppal, Hyderabad. 3 The Deputy Commissioner, Commercial Taxes, Namakkal Dist, Tamil Nadu State. 4 The Asst. Commissioner, (Commercial Taxes), Namakkal Dist, Tamil Nadu State. 5 M/s. Tamil Nadu Tobacco Co. Ltd, 90-C Narsimha Chetty Street, Shevapet, Salem Represented by its Managing Director. .....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, order or direction more particularly one in the nature of Writ of Mandamus declaring that the alleged assessment of Sales Tax for the years 1993-94, 94-95, 95- 96, 96-97, 97-98 U/s. 3-A of Tamil Nadu General Sales Act 1959 by the Commercial Tax Officer, Rasipuram on 31-3-2000 against the petitioner holding that there was a sale transaction during the years by bringing the Cigarette making machinery to the factory of Rasipuram Jurisdiction and hiring the same is fraudulent and concoction and also the result of collusion between Respondent 3 to 5; And further declare that the threatened action of the Respondents 1 and 2 under the Revenue Recovery Act as stated in the letter Dt.20-6- 2009 issued by the Dist. Collector, R.R. District, bearing No.D4/1722/06 issued to the 2nd Respondent, is illegal due to the above illegal assessment of the Sales Tax by the Respondent Nos.3 and 4; And Consequently to direct the Respondents 1 & 2, not to take any steps under the Revenue Recovery Act against the Petitioner relating to the alleged arrears of the amount stated in the letter Dt. 206-2009 issued by the Dist. Collector, R.R. District in the letter No.D4/1722/06 issued to the 2nd Respondent. Counsel for the Petitioner: MR. D. RAMALINGA SWAMY Counsel for the Respondents: G.P. FOR COMMERCIAL TAXES The Court made the following : ORDER: (per Sri Anil R. Dave, CJ) The petitioner has challenged the validity of the consequential order dt.20.6.2009. By virtue of the said order, proceedings have been initiated under the provisions of the Revenue Recovery Act. The amount which is sought to be recovered is in pursuance of the assessment made under the Tamil Nadu General Sales Tax Act, 1959. Upon perusal of the papers, it appears that some amount was payable by the petitioner under the provisions of the Tamil Nadu General Sales Tax Act, and as the said amount was not paid, recovery proceedings have been initiated in the State of Andhra Pradesh. Looking to the fact that the impugned consequential order is an order whereby the amount, which was made payable under the Tamil Nadu General Sales Tax Act, is to be recovered, in our opinion, this Court has no jurisdiction to entertain the petition. The petition is, therefore, rejected. Needless to say that it is open to the petitioner to challenge the validity of the order whereby the amount was made payable by the petitioner or her late husband in pursuance of the proceedings initiated under the Tamil Nadu General Sales Tax Act. _______________ ANIL R. DAVE, CJ _______________________ RAMESH RANGANATHAN, J 07.7.2009 bnr Note: Issue C.C. in three days. (B.O) bnr