IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 613 of 2008 Between: M/s. S.R.K. Constructions & Projects Pvt. Ltd. Kadapa, Rep by its Managing director Mr.S. Ravi Kumar ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Kadapa Division, Kadapa. 2 The Commissioner of Commercial Taxes, Government of Andhra Pradesh, Hyderabad. 3 The Government of Andhra Pradesh, Rep by its Principal Secretary (Revenue) A.P. 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 issue an appropriate writ or direction more particularly more particularly one in the nature of Writ of mandamus i) declaring the A.P. Tax on Entry of Motor Vehicles into Local Areas Act, 1996, and A.P. Tax on Entry of Goods into Local Areas Act, 2001, as unconstitutional, illegal and violative of article 301 R/W Article 304(b) of the constitution of India, besides being unjustified in the facts and circumstances of the case ii) declare Section 13(2) of the A.P. Tax on Entry of Motor Vehicles into Local Areas Act, 1996 as unconstitutional since no safeguards are provided with regard to waiver of condition of pre deposit of the disputed tax iii) declare that the 1st respondent has no jurisdiction of levy and collect any tax since no notification under section 3 of A.P. Tax on Entry of Motor vehicles into local areas act, 1996 was issued by the Government notifying the rate of tax on motor vehicles and consequently set aside the impugned notice issued by the 1st respondent dt. 7-11-2007 directing remittance of the disputed entry tax and pass other order or orders. Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 613 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) It is submitted that the matter is covered by a judgment dated 31.12.2007 passed by this Court in WP No. 615 of 2002 and batch. Following the same, this writ petition is disposed of in terms of the judgment in WP No. 615 of 2002 and batch. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.16.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Assistant Commissioner (CT) LTU, Kadapa Division, Kadapa. 2 The Commissioner of Commercial Taxes, Government of Andhra Pradesh, Hyderabad. 3 The Principal Secretary (Revenue), Government of A.P. Secretariat, Hyderabad. 4. 2 CCs to GP for Commercial Tax 5. 2 CD copies Form-NIC-OGS/WP{RLD}