IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE P. S. NARAYANA WRIT PETITION NO : 4205 of 2006 Between: M/s. Suvarna Durga Bottles Pvt. Ltd., Plot No. 333, Lakshma Reddy Palam, Hayathnagar, R.R. District, Rep by its Director, Mr. J.V. Ramanjaneya Reddy ..... PETITIONER AND The Commercial Tax Officer, Vanasthalipuram (FAC), Hyderabad. .....RESPONDENT Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the Respondent in passing the impugned order dated 16-11-2005 in FORM VAT 305 levying tax, penalty and interest in the same proceedings as arbitrary contrary to the provisions of the AP VAT Act 2005 and also in violation of principles of natural justice and set-aside the same declaring the proceedings passed by the respondent is null and void and pass such other order or orders as the Hon'ble Court may deem fit and proper in the circumstances of the case Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE B.PRAKASH RAO AND THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITION No. 4205 of 2006 ORDER: (Per the Hon’ble Mr. Justice B. Prakash Rao) Heard both sides. The question involved in this writ petition, especially in regard to the sustainability of the assessment order, is no longer res integra, in view of the judgment of this Court in Delta Lubricants v. Deputy Commercial Tax Officer, Vijayawada[1]. Following the same, the writ petition is accordingly allowed, and the impugned order dated 16-11-2005 is set aside, only in regard to penalty and interest. However, we make it clear that it shall be open to the petitioner herein to avail the alternative remedy of appeal, as provided for under law, within a period of four weeks from today. There shall be no order as to costs. ___________________ B. PRAKASH RAO, J. ___________________ P.S. NARAYANA, J. Dt.05-03-2008. KO To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{RLD} [1] (2006) 147 STC 462 (AP)