IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTIETH DAY OF APRIL TWO THOUSAND AND SIX PRESENT THE HON'BLE SRI JUSTICE BILAL NAZKI and THE HON'BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION No.7502 of 2006 Between: M/s.Gupta Traders, Rep. by its Partner Sri V.Chitti Babu. ..... PETITIONER AND Commercial tax Officer, Chittoor-I Circle, Chittoor Division, Next to Devi Theatre, Kattamanchi, Tirupathi Road, Chitoor-517001. .....RESPONDENT ORDER: (Per Hon’ble Sri Justice Bilal Nazki,) Heard learned Counsel for the parties. With their consent, the Writ Petition is being disposed of at this stage. The respondent-Commercial Tax Officer passed an order on 29-06-2005 giving sales tax credit of Rs.20,972/- (Rupees twenty thousand nine hundred and seventy two only) to the petitioner. This order is now modified by the respondent-Commercial Tax Officer himself by order dated 13-02-2006. There is no provision in the Andhra Pradesh Value Added Tax Act and the Rules framed therein, which gives power to the Commercial Tax Officer to revise his own orders. The power of revision is available to Officers, higher in rank to the Commercial Tax Officer. As such, the order passed by the respondent- Commercial Tax Officer on 13-02-2006 is without jurisdiction and is liable to be set aside. Accordingly, the Writ Petition is allowed, and the impugned order of the respondent dated 13-02-2006 is set aside. However, if the competent authorities under the Act are of the view that the order passed by the respondent-Commercial Tax Officer on 29-06-2005 needs to be revised, they are at liberty to do so. -------------------------- (Bilal Nazki, J) 20th April, 2006 -------------------------- (G.Chandraiah, J) LUR