IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 19858 of 2002 Between: M/s Pratyush Exports, Vennelapalem, Nathavalasa Mandal, Visakhapatnam District rep. By its Manager, Appukuttan PIllai ..... PETITIONER AND 1. The Profession Tax Officer, (Deputy Commercial Tax Officer) Payakarao Pet, Narsipatnam, Visakhapatnam District. 2. The State of Andhra Pradesh, rep. By its Principal Secretary (Revenue), Secretariat Building, 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 a Writ of Certiorari or any other appropriate Writ or Order or direction declaring that the definition person in Section 2 (j) and Explanation-I to the First Schedule of the AP taxes on Profession, Trade, Callings and Employment Act, 1987 as amended is unconstitutional and violative of Article 276(2) of the Constitution of India insofar as they provide for levy of profession tax by treating every branch of self-employed assessee as a deemed separate assessee for the purpose of levying of profession tax and further declare that the petitioner is liable to pay profession tax at Rs.2,500/- per annum only irrespective of number of branches/offices it has in the State of Andhra Pradesh ad consequently quash the impugned order of the 1st respondent dated 13-09-2002 levying profession tax at Rs.2,500/- per annum for 21 branches and also direct the respondents to refund Rs.1,20,000/- paid by the petitioner in excess for the years 1999-2000, 2000-01 and 2001-02 and pass such other order or orders. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondent No.: SPL GP FOR TAXES The Court made the following : O R D E R (Per the Hon’ble Sri Justice B.Prakash Rao): Learned counsel for the parties submit that the issue involved in this writ petition is squarely covered by the decision of the Apex Court in Karnataka Bank Ltd v. State of A.P.. Therefore, following the same judgment, the writ petition is dismissed. No order as to costs. __________________ B.Prakash Rao, J Dated 15th April, 2008 __________________ C.Y.Somayajulu,J vrn ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Profession Tax Officer, (Deputy Commercial Tax Officer) Payakarao Pet, Narsipatnam, Visakhapatnam District. 2. The State of Andhra Pradesh, rep. By its Principal Secretary (Revenue), Secretariat Building, Hyderabad. 3 2CD copies Form-NIC-OGS/WP{ }