THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.22772 of 2006 Dated:28.04.2011 Between: M/s.Ravi Roshan Ceramics, represented by its Manager Prakash Kothari, S/o.Gyarchandji Kothari, Aged 61 years, Repallivada, I.B.Tandur, Adilabad District .. Petitioner And Assistant Commissioner (CT), Adilabad Division, Adilabad and another .. Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.22772 of 2006 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner, who is a registered dealer on the rolls of the first respondent, filed the instant writ petition assailing Section 13(4) of the Andhra Pradesh Value Added Tax Act, 2005 and Rule 20(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005, as amended by G.O.Ms.No.2201, Revenue (CT-II), dated 29.12.2005, as ultra vires. Counsel for the petitioner and the Special Counsel for Commercial Taxes admit that a batch of writ petitions, being W.P.No.3259 of 2006 and batch, involving similar questions has already been disposed of by this Bench. In W.P.No.3259 of 2006 and batch dated 30.12.2010 the concluding and operative portion reads as below. Conclusions In the result, we dispose of the writ petitions declaring and directing that (i) the impugned Section 13(4) of the Andhra Pradesh Value Added Tax Act, 2005 does not suffer from the vice of excessive delegation; (ii) the Rule 20(2)(h) of the Andhra Pradesh Value Added Tax Rules, 2005 is valid with effect from the date it is notified i.e., 31.12.2005; (iii) all the assessment orders be and hereby are set aside and stand remitted to the respective authorities to take action in accordance with this judgment and order; and (iv) there shall be no order as to costs. Following the judgment in W.P.No.3259 of 2006 and batch, this writ petition also stands disposed of in similar terms. _______________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 28.04.2011 KH