HONOURABLE SRI JUSTICE B. PRAKASH RAO AND HONOURABLE SRI JUSTICE G. BHAVANI PRASAD WRIT PETITION No. 14171 and 15310 OF 2000 DATED 26TH NOVEMBER, 2009. BETWEEN Sri Kanaka Durga Chodavaram Coop. Sugar Share Holders Samkshema Seva Sangham, Chodavaram, rep. By its President B. Satya Rao …..Petitioner in WP.No.14171 of 2000 Sri Suvarna Lalitha Devi Thandava Coop. Sugars Share Holders Samkshema Seva Sangham, Payakaraopeta, E.G. Dist, rep. By its Secretary D.Suryanarayana Raju ….Petitioner in WP.No.15310 of 2000 and State of AP, rep by its Secretary (Industries), Sugar II Division Department, Secretariat, Hyderabad and ors. ….Respondents in both WPs. HONOURABLE SRI JUSTICE B. PRAKASH RAO AND HONOURABLE SRI JUSTICE G. BHAVANI PRASAD WRIT PETITION No. 14171 and 15310 OF 2000 COMMON ORDER: (Per BPR.J.) Inasmuch as these two Writ Petitions are ﬁled seeking common relief, they are heard together and disposed of by this common order. The petitioners are the Cooperative Sugar Share Holders’ Samkshema Seva Sanghams. They seek a Writ of Mandamus under Article 226 of the Constitution of India to direct the ﬁrst and second respondents to refund the interest amount collected on the purchase tax during the crushing years 1975-76 to 1996-97 at the rate of 16% per annum purporting to be collected under Section 21(5) of the A.P. Sugarcane (R.S.& P) Act, 19161 read with Rule 45 of the Rules framed thereunder, to the share holders of the third respondent with interest at 18% per annum. It is the case of the petitioners that the respondents have collected interest amount on the purchase tax at the rate of 16% per annum purporting to be collected under Section 21(5) of the A.P. Sugarcane (R.S.& P) Act, 19161 read with Rule 45 of the Rules framed thereunder, and that the said collection of amount is contrary to the judgment of the Supreme Court in the case of VVS Sugars Vs. Government of AP { (1994) 4 Supreme Court Today, 526}. In the counter aﬃdavits ﬁled on behalf of the respondents, there is no dispute with regard to collection of the interest amount on the purchase tax. In paragraph 11 of the counter aﬃdavit ﬁled in Writ Petition No.15310 of 2000, it is stated that the Government has taken action to refund the interest amount collected on purchase tax in the light of the judgment of the Supreme Court in VVS Sugars case (supra) vide Government Memo No.15941/Sug.A1/99, dated 21.5.2001. Further in the counter aﬃdavit ﬁled in Writ Petition No. 14171 of 2000, it is stated that the Government has already ordered the refund of the interest amount collected on purchase tax vide G.O.Ms.No.347, dated 21.6.2001 and pursuant to the said GO, the respondent authorities have taken action to refund the interest amount. In view of the stand of the respondents in the Counter affidavits, no cause survives for adjudication in the Writ petitions. However, the learned Counsel for the petitioners submits that the petitioners are entitled to interest at the rate of 18% per annum on the interest amount collected on purchase tax. It is pertinent to note that the petitioners are registered societies under the Cooperative Societies Act. If they are entitled to interest at the rate of 18% per annum, it is always open for them to work out remedies available under law. The said relief sought for is not amenable to the Writ jurisdiction. In that view of the matter, keeping open to the petitioners to workout appropriate remedies available under law, the Writ Petitions are dismissed. No order as to costs. ----------------------------------------- JUSTICE B. PRAKASH RAO ------------------------------------------ JUSTICE G. BHAVANI PRASAD DATED 26T H NOVEMBER, 2009. Msnr.