IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE B. SUDERSHAN REDDY and THE HON'BLE MR JUSTICE C.V.RAMULU WRIT PETITION NO : 26138 of 2003 Between: Selemp Pharma Enterprises Dr.No.23-10-3, Purushotham street, Satyanarayanapuram, Vijayawada Kirshna District Rep. By its proprietor Sri Sanka Srinivasa Rao, S/o.Thandava Krishna Murthy. ..... PETITIONER AND 1 The Secretary, Law Department, Govt. of A.P., Secretariat Buildings, Saifabad, Hyderabad 2 The Principal Secretary to Revenue, Govt. of A.P. Secretariat Buildings, Saiabad, Hyderabad 3 The Commercial Tax Officer, Gudivada, Krishna District 4 The Deputy Commissioner of Commercial Taxes, No.1 Division, Vijayawada, Krishna District 5 The Commercial Tax officer (FCA) Park Road Circle, Vijayawada, Krishna 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 may be pleased to issue an appropriate writ, order or direction particularly in the nature of writ of Mandamus declaring the provisions contained in section -32 of A.P. General sales Tax Act, 1957 as inapplicable in relation to the offences identified u/s.- 30(1)(c) and section - 30(3) and (b) of the APGST Act, 1957 as the said provision of the Act is ultravires of Section-30 in as much as the exercise of the powers in Section-32 for offences identified u/s.-30 will be in usurpation of jurisdiction conferred on a court of first class Magistrate and therefore Section- 32 is redundant or alternately to read down it's application in respect of offences other than those that are enumerated in section-30 and consequently set aside the proceedings of the 3rd respondent herein O.R.No.5/03-04 dated 11-11-2003 as illegal, arbitrary without jurisdiction and without authority of law as also in violation of the principles of natural justice, apart from being in contravention of the judgments of this Hon'ble court in 26 APSTJ Pg.91 and 22 APSTJ Pg.135 direct refund of user charges collected pursuant to the proceedings. Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following: THE HONOURABLE SRI JUSTICE B. SUDERSHAN REDDY AND THE HONOURABLE SRIJUSTICE C.V. RAMULU WRIT PETITION No.26138 of 2003 ORDER: (Per BRSR,J) Concededly, the subject matter that arises for consideration in this writ petition is squarely covered by the judgment rendered by this Court in AMBICA LAMP HOUSE, RAJAHMUNDRY v . COMMERCIAL TAX OFFICER (INT)-I ENFORCEMENT, HYDERABAD. Following the said decision, this writ petition is also disposed of in terms of the said judgment. However, it is made clear that the evidence or material, if any, gathered by the Commercial Tax Department during the course of investigation, can always be utilized for proceeding further in the matter in accordance with the provisions of the A.P. General Sales Tax Act and the Rules framed thereunder. ___________________________ B. SUDERSHAN REDDY, J. Date: 27/04/2005 __________________ C.V. RAMULU, J. GS/GRR To 1 The Secretary, Law Department, Govt. of A.P., Secretariat Buildings, Saifabad, Hyderabad 2 The Principal Secretary to Revenue, Govt. of A.P. Secretariat Buildings, Saiabad, Hyderabad 3 The Commercial Tax Officer, Gudivada, Krishna District 4 The Deputy Commissioner of Commercial Taxes, No.1 Division, Vijayawada, Krishna District 5 The Commercial Tax officer (FCA) Park Road Circle, Vijayawada, Krishna District 6 Two CD Copies.