IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FOURTEENTH DAY OF JULY TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI and THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITION NO : 6531 of 2004 Between: M/s Swayamkrushi Engineering Systems, 6-B/1, IEA Kukatpally, Hyderabad, rep.by its Partner Mr.R.V.N.Venkat Rao ..... PETITIONER AND 1 The Deputy Commercial Tax Officer, Ferozguda Circle, Hyderabad. 2 The Commercial Tax Officer, Ferozguda Circle, Hyderabad. .....RESPONDENT(S) 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 of Mandamus or any other appropriate Writ or Order or direction declaring the action of 1st & 2nd respondents in proceeding to recover the alleged tax arrears of Rs.61,64,421/- for the years 1993-94 & 1994-95 under APGST and CST Acts as illegal, arbitrary, without jurisdiction and contrary to provisions of APGST Act and Rules and Article 265 of the Constitution of India and to further direct the 2nd Respondent to finalise the assessments for the assessment years 1993-94 & 1994-95 in accordance with law after giving due opportunity to the Petitioner to produce the books of accounts and submit its objections. Counsel for the Petitioner:MR.S.DWARAKANATH, Advocate. Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court at the admission stage, made the following : ORDER : (Per Sri Bilal Nazki, J) Counsel for Petitioner submits that the Writ Petition has become infructuous. Recording the same, the Writ Petition is dismissed as ‘infructuous’. ____________ (Bilal Nazki, J) 14th July, 2004. ______________ (P.S.Narayana, J) ajr. To 1 The Deputy Commercial Tax Officer, Ferozguda Circle, Hyderabad. 2 The Commercial Tax Officer, Ferozguda Circle, Hyderabad. 3 Two C.Cs. to the Government Pleader for Commercial Taxes, High Court buildings, Hyderabad (O.U.T). 4 Two C.D. Copies.