IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 27013 of 1997 Between: 1 Sri Vijaya Lakshmi dal And Groundnut Oli Mill,Nandigama, Rep.by it's Managing Partner Sri Challa Sarigavva, S/o. Ramachandraiah. R/o. Nandigama , Krishna District. 2 Jaya Lakshmi Dal Mill, Rep.by it's Partner Sri Challa Sarigavva,S/o. Purushotham R/o. Nandigama, Krishna District. 3 Venkateswara Dal& Ground Oil Mill, Rep.by it's Managing Partner P.Srinivasa Rao,S/o. Seshachala R/o. Nandigama, Krishna District 4 Krishna veni Oil & Dal Mill, Rep.by it's Managing Partner D.Venkateswara Reddy, S/o. P.Ch.Reddy. R/o. Nandigama, Krishna District. 5 Balaji traders, Rep.by it's Managing Partner e.Rama Mohan reddy, S/o. Subba Reddy. R/o. Nandigama, ,Krishna District. 6 Ramakrishna Oil Mill, rep.by it's Managing Partner S.Lakshmana Rao, R/o. Nandigama, Krishna District. 7 Sri Dhana Lakshmi Raw and Boiled Rice Mill, Rep.by it's Managing Partner P.Satyanarayana, S/o. Sri Pullaiah, R/o. Nandigama , Krishna District 8 Udaya Oils, Rep.by it's Managing Partner I.Venkata Ramana Prasad, S/o. Sri Chandra Sekharra Rao, R/o. Nandigama , Krishna District. 9 Srinivasa Dal,&Groundnut Oil Mill, Rep.by it's Managing Partner Sri S.Janardhana Rao, S/o. Sri Kotaiah, R/o. Nandigama ,Krishna District 10 Sri venkateswara Traders, Rep.by it's Managing Partner T.Gangadhara Rao, S/o. Sri Krishna Rao, R/o. Nandigama , Krishna District. 11 Venkateswara Modern Dal & Oil Mill, Rep.by it's Managing Partner Sri D.Veerabhadra Rao, S/o. Pullaiah, R/o. Nandigama , Krishna District. 12 Udata Narasimha Rao , S/o. Sri venkaiah, R/o. Nandigama , Krishna District. 13 Satya Sai Enterprises, Rep.by it's Managing Partner A.Srinivasa Rao, S/o. Sitaramaiah, R/o. Nandigama , Krishna District. ..... PETITIONERS AND 1 The State of Andhra Pradesh Rep.by it's Principal Secretary to Government Finance and Planning Department, Secretariat Buildings., Hyderabad. 2 The Deputy Commissioner of Commercial Taxes, Vijayawada, Krishna District. 3 The Deputy Commercial Tax Officer, Nadigama, Krishna 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 to issue a Writ, order or direction more in the nature of Writ of Mandamus declaring the collection of enhanced professional tax as per schedule I of A.P.Tax on professuibs, trades,Collings and employment Act 1987 with effect from 1-8-96 as arbitrary, illegal violative of principles of natural justive under Article 14 of The Constitution of India and also to direct respondents and their subordinates to collecdt the profession tax from the petitioner at the rates as existing prior to 1-8- 96 and pass such other order or orders as this Hon'ble Court may deem fit and necessary in the circumstances of the case. Counsel for the Petitioner:MR.P.V.S.S.S.RAMA RAO Counsel for the Respondent No.: GP FOR FINANCE & PLANNING The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR Writ Petition No. 27013 of 1997 Oral Order: (per Hon’ble Sri Justice Goda Raghuram) It is represented by Dr. Maddu Vijay, learned counsel, representing Sri P.V.S.S.S. Rama Rao, learned counsel for the petitioners, that W.P. No. 12512 of 1997, involving an identical issue as urged in this writ petition, has been dismissed by this Court and, in the circumstances, this writ petition also requires to be dismissed. In view of the submission made on behalf of the petitioners, this writ petition is dismissed. The interim order granted by this Court on 21.10.1997 stands dissolved. There shall be no order as to costs. ____________________ GODA RAGHURAM, J. ______________________ P.V. SANJAY KUMAR, J. Date: 11.12.2008 Nsr