IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF APRIL TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE B. SUDERSHAN REDDY and THE HON'BLE MR JUSTICE C.V.RAMULU WRIT PETITION NO : 20708 of 2001 Between: M/s. Vanee Ganesh Pharmaceuticals, 11-33-18B, Thatakulavari Street, VIJAYAWADA - 520 001. Rep. by its Proprietor Mr. A.V. Suresh Babu S/o. Siva Koteswara Rao, Aged about 29 years. ..... PETITIONER AND The Deputy Commercial Tax Officer Park Road Circle, VIJAYAWADA. ..RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein the High Court may be pleased to issue an appropriate Writ, Order or Direction more particularly in the nature of Writ of Mandamus declaring the action of the Respondent in collecting un- assessed tax of Rs.2,85,045/- as well as compounding fees of Rs.5,70,090/- vide money receipt No. 4867531 on 18.09.2001 by the Deputy Commercial Tax officer, Park road circle, Vijayawada as without authority of law, without jurisdiction, unlawful, improper and ultra vires the provisions of the A.P. Genral Sales Tax Act, 1957 as also contrary to the judgment of this Hon'ble Court in 110 STC Pg.73, 190 STC Pg.52 and 33 APSTJ Pg. 41 and consequently direct the refund/adjustment of the unassessed tax of Rs.2,85,045/- collected through Cheque No. 682516 dated 18.09.2001 signed by proprietor of the petitioner firm for the period before closure of the business in April, 2001 and compounding fees Rs.5,70,090/- collected on 18.09.2001 with an interest @ 12% from the date of collection till its refund. Counsel for the Petitioner: MR.M.V.K.MOORTHY Counsel for the Respondents: THE GP FOR COMMERCIAL TAX The Court made the following: ORDER: (Per BRSR,J) Concededly, the subject matter that arises for consideration in this writ petition is squarely covered by the judgment rendered by this Court in AMBICA LAMP HOUSE, RAJAHMUNDRY v . COMMERCIAL TAX OFFICER (INT)-I ENFORCEMENT, HYDERABAD. Following the said decision, this writ petition is also disposed of in terms of the said judgment. However, it is made clear that the evidence or material, if any, gathered by the Commercial Tax Department during the course of investigation, can always be utilized for proceeding further in the matter in accordance with the provisions of the A.P. General Sales Tax Act and the Rules framed thereunder. ___________________________ B. SUDERSHAN REDDY, J. Date: 27/04/2005 __________________ C.V. RAMULU, J. GS/GRR To 1. The Deputy Commercial Tax Officer Park Road Circle, Vijayawada. 2. Two CCs to the G.P. for Commercial Tax, High Court of A.P., Hyderabad (OUT) 3. Two CD Copies.