IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SIXTEENTH DAY OF JUNE TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11653 of 2009 Between: M/S.BALAJI OIL PROCUDTS rep.by its Proprietor P.Gurunadhan, Hindu S/o.P.Nagenderan Chebrolu,Guntur District ..... PETITIONER AND 1 The Commercial Tax Officer Gandhi Chowk Circle,Tenali Guntur District 2 The Deputy Commissioner Commercial Tax Guntur Divsion,Guntur District .....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 order or direction more particularly one in the nature of writ of Mandamus declaring the proceedings of the 2nd respondent bearing R.V.No.70/2007-08-A10 RC No.GNT/04/02/1645 dt 19-3-2009 is illegal,arbitrary unconstitutional and contrary to the provision Section 20(3) of Andhra Pradesh General Sales Tax Act 1957 and consequently set aside the same Counsel for the Petitioner:MR.S.SYAMSUNDER RAO Counsel for the Respondents: Sri K. Raji Reddy, Special Standing Counsel for Commercial Taxes The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) Being aggrieved by an order dated 19-03-2009 passed by respondent No. 2, the petitioner has approached this Court. 2. Upon perusal of the impugned order and upon hearing the learned advocates, we find that the impugned order is an appealable order and an appeal could have been filed against the impugned order before the Sales Tax Appellate Tribunal, Andhra Pradesh under the provisions of Section 21 of the Andhra Pradesh General Sales Tax Act, 1957. 3. In view of the fact that equally efficacious alternative statutory remedy is available to the petitioner, we are not inclined to entertain the petition. It will be open to the petitioner to approach the appellate authority for ventilating its grievance. 4. The petition stands disposed of as rejected with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 16th June, 2009 ks