IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD THURSDAY, THE TWENTY NINTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE G.CHANDRAIAH WRIT APPEAL Nos.1204 and 1738 of 2008 WRIT APPEAL No.1204 of 2008 (Writ Appeal under Clause 15 of the Letters Patent against the Order dated 21/10/2008 in WP NO : 24071 OF 2005 on the file of the High Court.) Between: 1 The Collector U/Section 41-A of India Stamps Act, 1989 and District Registrar of Assurances, Nellore 2 Sub-Registrar, Office of Sub-Registrar, Indukurpet, Nellore District ..... APPELLANT(S) AND M/s. Hindustan Coca-Cola Beverages Pvt., Ltd., (Formerly Known as M/s. Bharat Coca-Cola Bottling South-East Pvt. Ltd.,) Gudipallipadu, Nellore District .....RESPONDENT Counsel for the Appellant:GP FOR REVENUE Counsel for the Respondent No.: MR.M.SUBRAHMANYAM WRIT APPEAL No.1204 of 2008 (Writ Appeal under Clause 15 of the Letters Patent against the Order dated 12/06/2008 in WP NO : 18850 OF 2004 on the file of the High Court.) Between: 1 The Government of Andhra Pradesh, rep. by its Secretary, Revenue at ecretariat, Hyderabad. 2 District Registrar and Collector, U/Sec, 47-A of Indian Stamp Act, R.R. District. 3 The Sub Registrar, Malkajgiri, Ranga Reddy District. ..... APPELLANT(S) AND M/s Hindustan Coca-cola Beverages Ltd, (formerly known as Bharat Coca-cola Bottling Pvt. Ltd) a Company incorporated under the Companies Act 1956 having its Regd. Office at No. 13, Abul Fazal Road, Bengal Market, New Delohi - 110 001, Rep. by its Authorised Signatory, K. Ravi, aged 29 years. .....RESPONDENT Counsel for the Appellant: GP FOR REVENUE Counsel for the Respondent No.: MR.K.RAJI REDDY THE HON'BLE MR JUSTICE D.S.R.VARMA AND THE HON'BLE MR JUSTICE G.CHANDRAIAH WRIT APPEAL No.1204 of 2008 AND WRIT APPEAL No.1738 of 2008 ORAL COMMON JUDGMENT: (per THE HON’BLE SRI JUSTICE D.S.R.VARMA) The issue involved in the present Writ Appeals is similar to the one raised in W.A.No.750 of 2008, wherein this Court, by judgment, dated 29.01.2009, dismissed the said Writ Appeal. Therefore, the present Writ Appeals are also dismissed, in terms of the said judgment, dated 29.01.2009, in W.A.No.750 of 2008. However, there shall be no order as to costs. ________________________ JUSTICE D.S.R.VARMA ________________________ JUSTICE G.CHANDRAIAH 29TH JANUARY 2009 USD