IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 3569 of 2008 Between: M/s K.N.R. Agro Farming Mutually Aided Co-Op. Society Limited, a society registered under the societies Registration Act, having its Office at Aswathapuram Village, Lakshmipuram B.O., A/W Ulindakonda - S.O., Kurnool District - 518218, A.P., rep. by its President K. Madhusudan. ..... PETITIONER AND 1 The State of Andhra Pradesh, Rep. by its Principle Secretary, Revenue Department, Secretariat Buildings, Hyderabad. 2 The Commissioner of Commercial Taxes, Andhra Pradesh, First Floor, Commercial Taxes Building, M.J. Road, Nampally, Hyderabad. 3 The Commercial Tax Officer-III, Behind "Central Plaza", Near Ayyappa Swamy Temple, Kurnool. .....RESPONDENTS 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 an appropriate Writ, Order or Direction more particularly in the nature of Writ of MANDAMUS declaring "The A.P. Tax on Entry of Motor Vehicles into Local Areas Act, 1996 (Act No.26/1996)" as unconstitutional, illegal, and violative of Article 301 r.w. 304 (b) of the Constitution of India besides being unjustified in the facts and circumstances of the case and consequently direct the Respondents to refund the Entry Tax of Rs.49,170/- collected from the petitioner on the purchase of Articulate Tractors from other state. Counsel for the Petitioner: SRI G.NARENDRA CHETTY Counsel for the Respondent No.1.: GP FOR REVENUE Counsel for Respondents No.2 & 3: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:3569 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare "The A.P. Tax on Entry of Motor Vehicles into Local Areas Act, 1996 (Act No.26/1996)" as unconstitutional, illegal, and violative of Article 301 r.w. 304 (b) of the Constitution of India and consequently direct the Respondents to refund the Entry Tax of Rs.49,170/- collected from the petitioner on the purchase of Articulate Tractors from other state. The case of the petitioner is that the RTA authorities for registering the articulate Tractors have demanded clearance from the Commercial Tax Department, which insisted for payment of Entry Tax and accordingly, the petitioner has paid the entry Tax. According to the petitioner, Articulate Tractors are not generally available in the State of A.P. and the same have to be procured from other States and the petitioner is entitled to purchase articulate tractors against C form by paying concessional rate of tax under the Central Sales Tax Act, 1956. Heard the learned Counsel for the petitioner and the learned Government Pleader for Revenue and the learned Special Standing Counsel for Commercial Tax. When this matter is taken up for hearing, it is brought to the notice of this Court that an alternative remedy of appeal is available to the petitioner to seek his reddressel. Therefore, We feel that the approach of the petitioner is a premature one. Hence, We see no grounds in this writ petition and the same is liable to be dismissed. Accordingly, this writ petition is dismissed. No costs. However, it is made clear that the petitioner is at liberty to agitat rights as and when an order is passed. ________________________ Justice T. Meena Kumari _________________ Justice G. Rohini Date: 21st February, 2008 Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:3569 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 21.02.2008