IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE ELEVENTH 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 : 7948 and 7904 of 2005 WRIT PETITION No.7948 of 2005 Between: 1 Union of India, Rep. by its General Manager, South Central Railway, Secunderabad. 2 South Central Railway, Catering Unit, Rep. by its Senior Divisional Commercial Manager, Vijayawada. ... PETITIONERS AND 1 Commercial Tax Officer, Seetharamapuram, Vijayawada. 2 Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 3 Commercial Tax Officer, S.D. Road Circle, Secunderabad. ..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 a writ or any other appropriate Writ or Order or direction, declaring the assessment order dt. 29-3-2004 passed by the Commercial Tax Officer, Seetharamapuram Circle, Vijayawada as illegal, void and inoperative, apart from being without Jurisdiction and accordingly set aside the same. Counsel for the Petitioners: MR.C.V.VINITHA REDDY Counsel for the Respondents : GP FOR COMMERCIAL TAX WRIT PETITION NO : 7904 of 2005 Between: 1 Union of India, Rep. by its General Manager, South Central Railway, Secunderabad. 2 South Central Railway, Catering Unit, Rep. by its Senior Divisional Commercial Manager, Vijayawada. ... PETITIONERS AND 1 Commercial Tax Officer, Seetharamapuram, Vijayawada. 2 Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 3 Commercial Tax Officer, S.D. Road Circle, Secunderabad. ..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 a writ or any other appropriate Writ or Order or direction, declaring the assessment order dt. 30-3-2002 passed by the Commercial Tax Officer, Seetharamapuram Circle, Vijayawada as illegal, void and inoperative, apart from being without Jurisdiction and accordingly set aside the same Counsel for the Petitioner: MR.C.V.VINITHA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: COMMON ORDER: (Per BRSR,J) In view of our orders, dated 11.04.2005, in Writ Petition No.7895 of 2005, these writ petitions also fail and shall accordingly stand dismissed with the same observation directing the respondents to give credit to the remittances, if any, made by the petitioners herein and proceed further for realization of the balance amount. ___________________________ B. SUDERSHAN REDDY, J. Date: 11.04.2005. _________________ C.V. RAMULU, J. GS/TS To 1 The Commercial Tax Officer, Seetharamapuram, Vijayawada. 2 The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 3 The Commercial Tax Officer, S.D. Road Circle, Secunderabad. 4 Two CCs to the G.P. for Commercial Taxes, High Court of A.P., Hyderabad (OUT) 5. Two CD Copies.