IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FOURTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 25653 of 2007 Between: M/s. Krishna Biscuits Manufacturing Company, Industrial Estate, Bhimavaram, W.G. District, A.P. Being Rep. by its Managing Partner Gandham Venkateswara Rao S/o.Jagga Rao aged 46 yrs, Bhimavaram-1, W.G. District, A.P. ..... PETITIONER AND 1 Appellate Deputy Commissioner (CT) Vijayawada Division, D.No. 40-5-19/9B, Back of N.V.K.R. Towers, Mogalrajapuram, Vijayawada. 2 Commercial Tax Officer, Bhimavaram Circle, Opp. 1 Town Police Station, Bhimavaram, W.G. District, A.P. 3 Deputy Commercial Tax Officer-II O/o. Commercial Tax Officer, 1 Town Police Station, Bhimavaram,. W.G. 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 will be pleased to issue an order or directions more particularly one in the nature of writ of Mandamus declaring the service of the Appeal Order by the 2nd respondent for the Asst. Year 2001-02 in Appeal No. ELR/221/2005 dt.6-11-2006 and the rejection order on Appeal for the Asst. Year 2002-03 in SPL No. 100/06-07 dt.23-3-2007 on a person other than an Appellant or Authorized person is illegal, arbitrary and contrary to the provisions of Rule 34 of the APGST Rules, 1957 Read the Section 19 of the APGST Act 1957 and also against to the principles of the natural justice and direct the 1st respondent to issue certified Copies of the impugned Appeal Orders to the petitioner immediately on his representations filed in the office on 16-10-2007 and also direct the 3rd Respondent not to take any coercive steps on the petitioner for collection Taxes to the extent of disputed taxes Rs. 15,33,829.00 from the demanded taxes of FORM No.4 dt.14-8-2007 which has been issued under section 25 of the A.P.R.R. Act till to the period of issuance of the Certified Copies by the 1st respondent on the petitioner and also a further period of limitation of 60 days to file Appeals by the petitioner before the Honourable State of A.P., as laid in section 21 of the A.P.G.S.T. Act 1957 in the interest of justice and pass such other order or orders Counsel for the Petitioner:MR.KUNUKUDURGAPRASAD Counsel for the Respondents.: SRI A.V. KRISHNA KOUNDINYA, SPL. GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 25653 of 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking a direction to the 1st respondent to issue certified Copies of the Appeal Order passed by the 2nd respondent for the Asst. Year 2001-02, dt.6-11-2006 and the rejection order on Appeal for the Asst. Year 2002-03, dated 23-3-2007, immediately on his representations filed in the office on 16-10-2007 and also direct the 3rd Respondent not to take any coercive steps on the petitioner for collection of the disputed taxes and pass such other order or orders. According to the learned Counsel for the petitioner, the respondents have not issued the certified copies of the orders impugned. On the other hand, the learned Special Government Pleader contended that the orders impugned have been served on the deponent and the same has been acknowledged by the deponent. Having perused the counter-affidavit filed on behalf of the 3rd respondent and having recorded the submission of the learned Government Pleader that the orders impugned have been served on the petitioner, We feel that no orders are necessary in this writ petition. Accordingly, the writ petition is dismissed. No order as to costs. However, the petitioner is at liberty to avail the remedies that are available under law. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 4th August, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:25653 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 04.08.2008