IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 580 of 2007 Between: Syndicate Bank, rep.by its Deputy General Manager Zonal office, Pioneer House, Somajiguda, Hyderabad ..... PETITIONER AND 1 The Commissioner of Commercial Tax (Commissioner of Professional Tax) Government of AP., Hyderabad 2 State of Andhra Pradesh, rep.by its Revenue Secretary Revenue Department, Secretariat, Hyderabad .....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 an appropriate writ order or direction more particularly one in the nature of writ of mandamus declaring the explanation to the definition of the person and as well as explanation to the schedule to the AP Tax of professions , Trades, Calling and Employments Act,1987 as amended in 1996 as unreasonable and ultravires the Article 276(2) of the constitution of India and hence unconstitutional accordingly strike them down and further declare that the petitioner is liable to pay profession tax at the rate of Rs.2,500/- per annum under item No.19 of the I Schedule irrespective of number of branches or offices it has in the state of Andhra Pradesh and to pass Counsel for the Petitioner:MR.K.SRINIVASA MURTHY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (Per The Hon’ble Sri Justice B.Prakash Rao) Heard learned Counsel for the petitioner and also the learned Special Standing Counsel for Commercial Taxes appearing for the respondents. The learned Counsel for the parties submit that the question involved in this Writ Petition is squarely covered against the petitioner-assessee by a judgment of the Supreme Court reported in Karnataka Bank Ltd., vs. State of A.P. and others[1]. Having regard to the same, this Writ Petition is also dismissed. No costs. -------------------------- (B.Prakash Rao, J) 10th March, 2008 -------------------------- (C.Y.Somayajulu, J) LUR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commissioner of Commercial Tax (Commissioner of Professional Tax) Government of AP., Hyderabad 2 State of Andhra Pradesh, rep.by its Revenue Secretary Revenue Department, Secretariat, Hyderabad 3 2CCs to 4 2CD copies Form-NIC-OGS/WP{TRK} [1] [2008] 12 VST 459 (SC)