IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE EIGHTEENTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.V.RAMULU WRIT PETITION No.19127 of 2007 Between: Ms. Clarion Power Corporation Limited, "Lanco House" 141, Avenue # 8, Road No. 2, Banjara Hills, Hyderabad - 500 034 rep by its Director and CEO K.K.V. Nagaprasad ..... PETITIONER AND 1 The Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. 2 Appellate Deputy Commissioner (CT), Commercial Tax Department, Punjagutta Division, Hyderabad. 3 Additional (CT) Legal, Commercial Tax Department, Nampally, Hyderabad, Andhra Pradesh. 4 The Principal Secretary to Revenue, Government of Andhra Pradesh, Secretariat, Hyderabad - 500 004. .....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 order or orders or writ more particularly one in the nature of Writ of Mandamus declaring The A.P. Tax on Entry of Goods in Local Areas Act, 2001 (Act 39 of 2001), as unconstitutional, arbitrary and violative of Article 19(1)(g) and Article 301 read with 304 (b) of the constitution of India and consequently set aside the Proceedings of the 1st respondent in Entry Tax/Clarion/02-03 dated 16-1-2006 for the assessment year 2002-2003 and in Entry Tax/Clarion/03-4 dated 17-1-2006 for the assessment year 2003- 2004 and pass such other order or orders as this Hon'ble Court may deem fit and proper in the interest of justice. Counsel for the Petitioner: MR. C.KODANDA RAM Counsel for the Respondents: MR. K. RAJI REDDY SPL. S.C. FOR COMMERCIAL TAX The Court made the following: THE HONOURABLE SRI JUSTICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE C.V. RAMULU WRIT PETITION No.19127 OF 2007 ORDER: (Per Hon’ble Sri Justice B. Prakash Rao) Heard Sri C. Kodanda Ram, learned counsel for the petitioner and Sri K. Raji Reddy, Special Standing Counsel for Commercial Tax appearing on behalf of the respondents. In this writ petition, the petitioner seeks to assail the validity of A.P. Tax on Entry of Goods in Local Areas Act, 2001, as unconstitutional, arbitrary and violative of Articles 19(1)(g) and 301 read with 304 (b) of the Constitution of India. Though several contentions sought to be urged on behalf of both sides, as pointed out by the learned counsel on either side, a Division Bench of this Court, in its decision in Sree Rayalaseema Alkalies & Allied Chemicals Ltd., Hyderabad and others vs. State of A.P. and others[1], has already held that the legislation is unconstitutional for want of presidential sanction. In view of the above, following the aforesaid decision, the writ petition is allowed. No order as to costs. At this stage, it is represented by the learned counsel for the petitioner that in terms of the interim orders passed by this Court on 20.11.2007, amounts have been deposited before the Registrar (Administration) of this Court. In view of the above, Registry is directed to refund the amount deposited by the petitioner. ______________________ JUSTICE B.PRAKASH RAO __________________ JUSTICE C.V. RAMULU 18th April, 2008. IBL To 1 The Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Commercial Tax Department, Punjagutta Division, Hyderabad. 3 The Additional (CT) Legal, Commercial Tax Department, Nampally, Hyderabad, Andhra Pradesh. 4 The Principal Secretary to Revenue, Government of Andhra Pradesh, Secretariat, Hyderabad - 500 004. 5 Two CD Copies [1] (2008) 1 APSTJ