IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 22829 of 2008 Between: M/s. GSN Enterprises, 16-23-62/E, Road No. 3-B, Pallamraju Nagar, Kakinada - 533 001, East Godavari District, Rep by its Partner, S.M. Gayasuddin ..... PETITIONER AND 1 The Commercial Tax Officer, Kakinada Circle, Kakinada. 2 The Appellate Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatnam. 3 The Joint Commissioner (CT), Legal, Andhra Pradesh, Hyderabad. .....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 a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd respondent in CCT's Ref.No. LV(3)/364/2007, Dated 28-6-2008as illegal, arbitrary and contrary to the taxing provisions of APVAT Act, 2005 and principles of natural justice for failure to consider the objections, case law and the evidence on record and consequently to set aside the same. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (Per GM, J) Assailing the order dated 28.06.2008 passed by the third respondent-Joint Commissioner (CT) Legal, the petitioner filed the present writ petition. The petitioner is a registered dealer under the provisions of Andhra Pradesh Value Added Tax Act, 2005 ( for short ‘the Act’) and the Central Sales Tax Act, 1956, engaged in the business of iron scrap. On 26.06.2006, first respondent had conducted an audit and noticed that the petitioner has purchased old machinery equipment from ITC Ltd., Bhadrachalam, which has issued tax invoices to the dealers levying tax @ 12.5% on the old machinery value and in turn, the petitioner has sold the same to other dealers as ‘scrap’ on tax invoices and levied tax at 4%. Therefore, the first respondent issued a notice to the petitioner proposing to levy tax on the sale turnover of scrap at 12 ½% treating it as machinery parts. Thereafter, the petitioner filed a reply giving all the details, but the first respondent did not concede the objections raised, and passed an assessment order dated 25.09.2006 confirming the proposal as stated in the notice. Aggrieved by the same, the petitioner preferred an appeal to the second respondent and the same was allowed on 28.12.2006. While so, the third respondent has issued a show cause notice dated 29.06.2007 setting aside the order of the appellate authority, for which, the petitioner filed detailed objections on 16.07.2007 and 28.09.2007. But the third respondent has passed the impugned order without giving any reasons to discard the order of the second respondent. Hence, the petitioner filed the present writ petition. Admittedly, as against the impugned order passed by the third respondent, the petitioner has an efficacious alternative remedy of appeal under Section 33 of the Act, but without availing the same it directly approached this Court by filing the present writ petition. Since the petitioner is having an effective alternative remedy of appeal under Section 33 of the Act, as against the impugned order, the writ petition is not maintainable and the same is liable to be dismissed. Accordingly, the Writ Petition is dismissed. However, the petitioner is directed to file an appeal within a period of two weeks from the date of receipt of a copy of this order and on filing such an appeal, the appellate authority is directed to dispose of the same within a period of four weeks. Pending the appeal, there shall be stay of recovery of disputed tax subject to the condition that the petitioner deposits 25% of the disputed tax within a period of four weeks from today and if any amount was already deposited, the same shall be given credit to. No costs. _____________________ GHULAM MOHAMMED, J ________________________ B.SESHASAYANA REDDY, J Date:20.11.2008 Note: Issue CC within one week Office to return the original file. (Bo) sj