IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE B. SUDERSHAN REDDY and THE HON'BLE MR JUSTICE C.V.RAMULU WRIT PETITION NO : 4458 of 2005 Between: M/s.Srinivasa Industries, Anantaram Village, Mahabubabad Mandal, Warangal District rep., by its Partner Thallada Ambaresha ..... PETITIONER AND The Commercial Tax Officer, Mahabubabad Circle, Mahabubabad, Warangal District. ....RESPONDENT 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 direction more particularly one in the nature of writ of mandamus or any other appropriate writ or order or direction declaring the action of the respondent in collecting the Compounding fee of Rs.8,000/- by way of Challan dated 8-10-2004 is patently arbitrary, contrary to law and without jurisdiction as contemplated under Section 32 of the Andhra Pradesh General Sales Tax Act and also full bench decision of this Hon'ble Court dated 27-1-2005 and also in violation of principles of natural justice, and consequently direct the respondent to refund the compounding fee of Rs.8,000/- collected illegally by force. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondent: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES The Court made the following: THE HONOURABLE SRI JUSTICE B. SUDERSHAN REDDY AND THE HONOURABLE SRIJUSTICE C.V. RAMULU WRIT PETITION No.4458 of 2005 ORDER: (Per BRSR,J) Concededly, the subject matter that arises for consideration in this writ petition is squarely covered by the judgment rendered by this Court in AMBICA LAMP HOUSE, RAJAHMUNDRY v . COMMERCIAL TAX OFFICER (INT)-I ENFORCEMENT, HYDERABAD. Following the said decision, this writ petition is also disposed of in terms of the said judgment. However, it is made clear that the evidence or material, if any, gathered by the Commercial Tax Department during the course of investigation, can always be utilized for proceeding further in the matter in accordance with the provisions of the A.P. General Sales Tax Act and the Rules framed thereunder. ___________________________ B. SUDERSHAN REDDY, J. Date: 27/04/2005 __________________ C.V. RAMULU, J. GS/GRR To 1. The Commercial Tax Officer, Mahabubabad Circle, Mahabubabad, Warangal District. 2 Two CD copies 3 One CC to MR.SHAIK JEELANI BASHA