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.13960 of 2005 Between: M/s.Jeypore Sugar Company Ltd., Chagllu, West Godavari District, Rep by its Liaison Officer Mr. Y.S.Durga Prasad. ..... PETITIONER AND 1 The Commercial Tax Officer, Eluru, W.G. District. 2 Asst.Commissioner (CT), Commercial Tax Office, Eluru Division, Eluru, W.G. District. 3 Dy. Commissioner, O/o. Commercial Tax Office, Enforcement Wing-V, M.J.Road, Hyderabad. 4 Additional Commercial Tax Officer, Moghulraj Puram, Vijayawada, Krishna district. 5 The Commissioner of Commercial Taxes, A.P., M.J.Road , Hyderabad. 6 The Prl. Secretary to the Revenue, Govt. of A.P, Secretariat, 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 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 Articles 19(1)(g) and Article 301 read with 304(b) of the Constitution of India. Counsel for the Petitioner: MR. C.KODANDA RAM Counsel for the Respondents: 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.13960 OF 2005 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. ______________________ JUSTICE B.PRAKASH RAO __________________ JUSTICE C.V. RAMULU 18th April, 2008. IBL To 1 The Commercial Tax Officer, Eluru, W.G. District. 2 The Asst.Commissioner (CT), Commercial Tax Office, Eluru Division, Eluru, W.G. District. 3 The Dy. Commissioner, O/o. Commercial Tax Office, Enforcement Wing-V, M.J.Road, Hyderabad. 4 The Additional Commercial Tax Officer, Moghulraj Puram, Vijayawada, Krishna district. 5 The Commissioner of Commercial Taxes, A.P., M.J.Road , Hyderabad. 6 The Prl. Secretary to the Revenue, Govt. of A.P, Secretariat, Hyderabad. 7 Two CD Copies [1] (2008) 1 APSTJ