IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTEENTH DAY OF SEPTEMBER TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI and THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO : 15231 and 15232 of 2004 WRIT PETITION NO.15231 OF 2004: Between: M/s. Hindustan Petroleum Corporation Ltd., 130/1, Sarojini Devi Road, Secunderabad, rep by Constituted Attorney ..... PETITIONER AND The Assistant Commissioner (CT) (INT)LTU Secunderabad Division, Hyderabad .....RESPONDENT 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, order or direction more particularly one in the nature of Writ of Certiorari calling for the records relating to and quashing the Revised order GI.No. 2358/1999- 2000/APGST dated 06-08-2004 of the respondent Counsel for the Petitioner:MR.N.JAYASURYA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX WRIT PETITION NO : 15232 of 2004: Between: M/s. Hindustan Petroleum Corporation Limited, 130/1, Sarojini Devi Road, Secunderabad, Rep. by its Constituted Attorney. ..... PETITIONER AND The Assistant Commissioner (CT) (INT) LTU, Secunderabad Division, Hyderabad. .....RESPONDENT 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, order or direction more particularly one in the nature of Writ of Certiorari calling for the records relating to and quashing the Revised order GI.No. 2358/1999- 2000CST dated 06-08-2004 of the respondent Counsel for the Petitioner:MR.N.JAYASURYA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following C O M M O N O R D E R: (Per the Hon’ble Sri Justice Bilal Nazki) Heard learned counsel for the parties. The orders challenged in these writ petitions are appealable orders. Since there is an efficacious and alternative remedy available, we do not like to interfere in the matter in our extraordinary jurisdiction under Article 226 of the Constitution of India. The writ petitions are accordingly dismissed. However, in the interest of justice, we grant stay for recovery for a period of two weeks from today. No order as to costs. _____________________ (BILAL NAZKI, J) 13th September, 2004. _____________________ (S.ANANDA REDDY, J) Note:Furnish C.C by tomorrow B/o vrn To 1. The Assistant Commissioner (CT) (INT)LTU Secunderabad Division, Hyderabad 2. Two C.Cs to the Government Pleader for Commercial Taxes, High Court of A.P., Hyderabad (OUT) 3 Two C.D copies