IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION NO : 11990 of 2008 Between: M/s. Sri Jayalakshmi Enterprises, Tenali, Guntur District, Rep. by its Proprietor, Mr. Ch. J.S. Prasada Rao ..... PETITIONER AND 1 The Deputy Commercial Tax Officer-I Gandhi Chowk, Tenali, Guntur District. 2 The Commercial Tax Officer, Gandhi Chowk, Tenali, Guntur District. .....RESPONDENTS 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 to issue an appropriate writ orderor direction preferably one in the nature of a Writ of Mandamus declarign the action on the part of the 2nd Respondent in rejecting the TDS Certificate in Form -XX filed by the petitioner for the assessment year 2002-03 (filed as Annexure P3) despite authoritative pronouncements as illegal, arbitrary, unconstitutional unwarranted besides being violative of the provisions of the APGST Act and pass such other order or orders Counsel for the Petitioner:MR.A.K.JAISWAL Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR Writ Petition No. 11990 of 2008 Oral Order: (per Hon’ble Sri Justice Goda Raghuram) In view of the averments in para 8 of the counter affidavit filed by the second respondent, the grievance of the petitioner as such does not survive for adjudication particularly in the light of the submission made by the learned Standing Counsel for Commercial Taxes that the second respondent would exercise jurisdiction under Rule 50 of the APGST Rules, 1957 and correct/rectify the assessment in respect of the sales tax returns filed by the petitioner for the assessment year 2002-03. The writ petition is filed aggrieved by the Form-IV notice, issued by the second respondent, demand prior to attachment of land, for an amount of Rs.92,420/- asserted to be arrears of sales tax due by the petitioner for the assessment year 2002-03. The petitioner filed returns for the year 2002-03 under the APGST Act, 1957. The assessment was completed on 02.03.2006 determining the liability of the petitioner to an amount of Rs.92,420/-. The petitioner along with the returns filed for the year 2002-03 had enclosed TDS certificate issued by the BSNL from which he had purchased scrap material. The certificate was issued by the CTO, Srikakulam, within whose jurisdiction the purchase was made. The returns were filed before the second respondent. Now it transpires, as asserted in the counter affidavit of the second respondent, that the CTO, Srikakulam, by letter dated 05.12.2008 informed the second respondent that an amount of Rs.97,201/- had been collected from the petitioner by the BSNL towards sales tax and was remitted to the CTO, Srikakulam, by cheque dated 31.07.2002, and was credited to the Treasury account. In the light of the above facts and circumstances and the submission made by the learned Standing Counsel for the Commercial Taxes Department that the second respondent would exercise power under Rule 50 of the APGST Rules, 1957, no further proceedings are warranted. Recording the said statement of the second respondent the writ petition is disposed of in terms thereof, and the impugned notice in Form-IV, issued by the second respondent is set aside. There shall be no order as to costs. ____________________ GODA RAGHURAM, J. ______________________ P.V. SANJAY KUMAR, J. Date: 11.12.2008 Nsr