IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIRST DAY OF APRIL TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No: 27483 of 2008 Between: M/s Ranga Mahal, Lingayath Street, PALAMANER, Chittoor District Rep by its Partner, Mr. S.Seetharamaiah Chetty. ..... PETITIONER AND 1 The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue Department, Secretariat Buildings, Hyderabad. 2 Assistant Commercial Tax Officer, and Entertainment Tax Officer-II, Office at Commercial Tax Officer, Chittoor -II Circle, Chittoor. .....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 to issue Writ of Mandamus or any other appropriate writ or order or driection declaring the action of the 2nd respondent in passing the assessment proceedings dated 26-09-2008 for the period 1-9-2007 to 26-6-2008 without sufficient opportunity of being heard amounts to in violation of principles of natural justice and Rule of Law and alternatively declare that G.O.Ms.No.604, (REV.CT-II), dated 22-4-2008 issued by the Governement of A.P., Cannot be given retrospective effect to the transactions prior to 22-4-2008 directing the exhibitors to pay Entertainment Tax at 4% for high budget films and 2% for law budget films for the III Grade Municipality and consequently set aside the proceedings of the 2nd respodnent dated 26-9-2008 as null and void and pass Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) Learned Advocate appearing for the petitioner has submitted that, during the pendency of this petition, the petitioner has filed an appeal along with an application for condonation of delay. It has also been submitted by the learned Advocate appearing for the petitioner that this petition was filed on 16.12.2008 and, during the pendency of the petition, the petitioner thought it appropriate to file an appeal before the appropriate authorities. In the circumstances, he would like to withdraw the petition. Permission for withdrawal of the petition is granted. The petition stands disposed of as withdrawn with no order as to costs. We are sure that the application for condonation of the delay will be considered by the authorities concerned in accordance with law. ___________________ ANIL R. DAVE, CJ _____________________________ RAMESH RANGANATHAN, J 1st April, 2009 CVRK THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No: 27483 of 2008 (Per Sri Anil R. Dave, CJ) 1st April, 2009 CVRK