HON’BLE SRI JUSTICE V. ESWARAIAH WRIT PETITION No.6693 of 2010 ORDER: The petitioners herein are the Nellore Rice Millers Association and Dealers Association. It is stated that nearly 40 rice mills are situated under the jurisdiction of Commercial Tax Office (CTO), Kovur and there are three revenue divisions in the Nellore District viz., Kavali, Nellore and Gudur. It is stated that Kovur comes under the jurisdiction of CTO, Kavali. While so, the Commissioner of Commercial Taxes, Hyderabad (second respondent) proposed to merge CTO, Kovur and CTO, Atmakur with the CTO’s Circle Office, Kavali. The Government, having accepted the proposals, issued G.O.Rt.No.1867, dated 27.09.2003, merging the CTO, Kovur and CTO, Atmakur with the CTO’s Circle Office, Kavali. Pursuant to the representation, dated 30.10.2003, made by one N. Laxman Rao along with others, who belonged to Atmakur, seeking to merge the office of ACTO, Atmakur and the entire unit of Kovur in Nellore Circle-I, the Government issued G.O.Rt.No.2099, dated 28.12.2004, superseding its earlier orders issued in G.O.Rt.No.1867, dated 27.09.2003. The petitioners state that as the objectors belong to Atmakur, they have no right to object for merger of CTO, Kovur with CTO, Kavali and seek to merge the entire Kovur Unit in Nellore Circle-I. Hence, the petitioners filed the Writ Petition questioning G.O.Rt.No.2099, dated 28.12.2004, issued by the first respondent superseding its earlier orders issued in G.O.Rt.No.1867, dated 27.09.2003. Learned Counsel for the petitioners submits that the petitioners have no grievance or objection with regard to the representation, dated 30.10.2003, made by the said N. Laxman Rao, who had requested for merger of ACTO, Atmakur with Nellore Circle-I, but, however, they cannot have any grievance with regard to merger of CTO, Kovur with CTO, Kavali and seek that the entire Kovur Unit be merged with Nellore Circle- I. The Government, without calling for any objections, had unilaterally taken a decision and issued G.O.Rt.No.2099, dated 28.12.2004, superseding its earlier orders and directed that CTOs, Kovur and Atmakur be merged with CTO, Nellore Circle-I. From the aforesaid G.O., it was clear that Kovur is within the jurisdiction of Revenue Divisional Officer, Kavali, and that the persons residing in Kovur have to travel to Kavali for all their divisional requirements (certificates, land disputes etc.) and, therefore, it cannot be said that it would be an additional burden to travel to Kavali for issue of C-Forms. Though it is stated that CTO Offices, Kovur and Kavali are within the jurisdiction of Kavali, there cannot be any justification in merging CTO, Kavali with CTO, Nellore Circle-I. Hence, I am of the opinion that as no sound reason was assigned for issuance of G.O.Rt.No.2099, dated 28.12.2004, merging CTOs, Kovur and Atmakur with Nellore Circle-I, it is just and proper for the Government to review G.O.Rt.No.2099, dated 28.12.2004. According the Writ Petition is disposed of permitting the petitioners to make a representation within a period of two weeks from the date of receipt of a copy of this order. On such representation being made, the Government shall consider and pass appropriate orders, in accordance with law, after giving reasonable opportunity to all the parties within a period of eight weeks thereafter. Till then, the order of status quo granted by this Court on 29.03.2005 shall continue. No order as to costs. V. ESWARAIAH,J Date:17.02.2011 Note:furnish copy within ten days bo usd