IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SECOND DAY OF July 22, 2005TWO THOUSAND AND FIVE PRESENT THE HON'BLE SRI BILALNAZKI, THE ACTING CHIEF JUSTICE And THE HON'BLE SRI JUSTICE K.C. BHANU WRIT PETITION NO : 15917 of 2005 Between: M.Mohandas S/o.Kasi Viswanatham Venkata Chalam, Aged about 53 years, Diet Contractor, Eluru, West Godavari District. ..... PETITIONER AND 1. The Principal Secretary to Government, Revenue Department, Government of Andhra Pradesh, Secretariat Buildings, Saifabad, Hyderabad. 2. The Commissioner of Commercial Taxes, A.P. Commercial Taxes Excise Complex, Nampally, Hyderabad. 3. The Deputy Commissioner of Commercial Taxes, Vijayawada. 4. The Commercial Tax Officer, Eluru. 5. The Deputy Commercial Tax Officer-II, O/o. The Commercial Tax Officer, Eluru. 6. The Medical Superintendent, District Hospital, Eluru, West Godavari District. .....RESPONDENTS 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 particularly in the nature of Writ of Mandamus declaring the action of the 4th respondent i.e. the Commercial Tax Officer imposing tax on the supply of diet to the inpatients and the duty doctors by the petitioner on behalf of the government hospital/government under Section 5 of the APGST Act in the assessment orders vide R.C.No.ELR/01/NIL/1998-99 for the assessment year 1998-99, dt.30-03-2002, R.C.No.ELR/01/NIL/1999-2000 dt.25-04-2002 for the assessment year 1999-2000 and R.C.No.ELR/NIL/2000-01 dt.25-04-2002 for the assessment year 2000-01 as illegal, arbitrary, without jurisdiction and authority of law and also to declare that the collection of sales tax, the levy on transaction of service of diet according to the Schedule given by the government hospitals free of cost to the inpatients and duty doctors in the government hospitals as ultravires the provisions of the APGST Act, 1957 as also Entry-54 of the State list in the 7th Schedule to the Constitution of India and also contrary to the judgment of this Honourable Court in 7APSTJ page 60, 12 APSTJ page 160 and consequently set aside Section 17 notice dt.6-01-2004 in R.C.No.NIL/APGST Act issued by the Deputy Commercial Tax Officer, No-II, Eluru and consequently the memo dt.7-3-2000 in Ref.No.78402/CT-II(1)/1999 issued by the Principal Secretary to the Government Revenue (CT-II) Department as illegal, arbitrary, without jurisdiction. Counsel for the Petitioner : MR M.V.J.K.KUMAR Counsel for the Respondents1 to 5 : GP FOR COMMERCIAL TAXES Counsel for the Respondent No.6: G.P for Medical & Health. The Court made the following : ORDER : (Per Hon’ble Sri Bilal Nazki, ACJ) Heard learned Counsel for the petitioner. In the garb of seeking a direction that the petitioner was exempt from sales tax as he was supplying food to the Government hospitals on behalf of the Government, the petitioner wants to challenge the orders of assessment passed in the year 2002. The appeal period is already over, therefore, to come out of the difficulty, this writ petition has been filed. The writ petition is misconceived since the petitioner is showing himself as contractor and is liable to pay the sales tax. It won’t make any difference that the petitioner is supplying food to the patients in the Government hospitals. For these reasons, we do not find merit in the writ petition, which is accordingly dismissed. No order as to costs. __________________ (BILAL NAZKI, ACJ) 22nd July 2005. ______________ (K.C.BHANU, J) ajr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Principal Secretary to Government, Revenue Department, Government of Andhra Pradesh, Secretariat Buildings, Saifabad, Hyderabad. 2. The Commissioner of Commercial Taxes, A.P. Commercial Taxes Excise Complex, Nampally, Hyderabad. 3. The Deputy Commissioner of Commercial Taxes, Vijayawada. 4. The Commercial Tax Officer, Eluru. 5. The Deputy Commercial Tax Officer-II, O/o. The Commercial Tax Officer, Eluru. 6. The Medical Superintendent, District Hospital, Eluru, West Godavari District. 7 Two C.Cs. to the GP for Commercial Taxes, and Two C.Cs to G.P. for Medical & Health, High Court Buildings, Hyderabad (OUT) 8 Two C.D. copies.