IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF FEBRUARY TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE M.H.S. ANSARI and THE HON'BLE MR JUSTICE T.CH.SURYA RAO WRIT PETITION NO : 1227 of 2005 Between: State of A.P., rep. by its, Commercial Tax Officer, No.I, Ongole, Prakasam District. ..... PETITIONER AND M/s. Raghunatha Cotton & Oil Products Ltd., Meddipadu Village, Ongole, Prakasam District, (In Liquidation), rep. by its Official Liquidator, High Court of A.P., Kendriya Sadan, Koti, Hyderabad. .....RESPONDENT 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, order or direction more particularly one in the nature of writ of Mandamus declaring the action of the Official Liquidator in not disposing the claim petition and releasing the amount due to the petitioner is illegal, arbitrary and without jurisdiction and contrary to section 16 (C) of the APGST Act and consequently declare that the Sale Tax will have the first charge over the properties of the defaulting dealer in the light of section 16 (C) of the APGST act and section 17 of the CST Act and further direct the Official Liquidator to remit the Sales Tax arrears of the Respondent company to the petitioner from the sale proceeds of the properties of the respondent company forthwith and pass such other order or orders. Counsel for the Petitioner: The Special Standing Counsel for the Commercial Taxes. Counsel for the Respondent: OFFICIAL LIQUIDATOR The Court made the following : ORDER: (PER HON’BLE SRI JUSTICE M.H.S.ANSARI) Petitioner-State, through its Commercial Tax Department, is seeking a direction upon the Official Liquidator. The grievance of the petitioner appears to be as regards inaction on the part of the learned Official Liquidator in not disposing of the claim petition of the petitioner filed in Form-66 claiming the arrears of sales tax as first charge due from the company under liquidation. Reliance is placed upon the provisions contained in Section 16 (C) of the A.P.G.S.T. Act and Section 17 of the C.S.T. Act. Under the scheme of the Companies Act, Official Liquidator functions as per the orders or directions of the learned Company Judge. Issuing any directions to the Official Liquidator would, in the circumstances, be inappropriate and imprudent as petitioner has an efficacious alternative remedy under the provisions of the Companies Act for obtaining appropriate directions issued to the Official Liquidator. For the aforesaid reasons, we are not inclined to entertain the instant writ petition. Same is dismissed at admission stage with liberty to the petitioner to avail of such efficacious alternative remedy as may be open to it in law, and as it may be advised. ___________________ (M.H.S. ANSARI, J) 1st February, 2005 ____________________ (T.CH.SURYA RAO, J) LUR Copy to: 1. M/s. Raghunatha Cotton & Oil Products Ltd., Meddipadu Village, Ongole, Prakasam District, (In Liquidation), rep. by its Official Liquidator, High Court of A.P., Kendriya Sadan, Koti, Hyderabad. 2.Two CD copies.