IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE ELEVENTH 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 : 7895 of 2005 Between: 1 The Union of India, rep. by its General Manager, South Central Railway, Secunderabad. 2 The South Central Railway Catering Unit, rep. by its Senior Divisional Commercial Manager, Vijayawada. ... PETITIONERS AND 1 The Commercial Tax Officer, Seetharamapuram, Vijayawada. 2 The Commissioner of Commercial Taxes, A.P., Hyderabad. 3 The Commercial Tax Officer, S.D.Road Circle, Secunderabad. ..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 a writ or any other appropriate writ or order or direction, declaring the assessment order dt.24.03.2003 passed by the C.T.O., Seetharamapuram Circle, Vijayawada as illegal, void and inoperative, apart from being without jurisdiction and accordingly set aside the same. Counsel for the Petitioner: MR. S.R. ASHOK, SENIOR COUNSEL FOR MR.C.V.VINITHA REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAXES The Court made the following: ORDER: (Per BRSR,J) The Union of India, represented by its General, Manager, South Central Railway, Secunderabad and another invoke the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India challenging the assessment order, dated 24.03.2003, passed by the Commercial Tax Officer, Seetharamapuram Circle, Vijayawada on various grounds. There is no dispute whatsoever that an appeal against the impugned assessment order, dated 24.03.2003 lies to the appellate authority, which the writ petitioners failed to avail and about which there is no whisper in the affidavit filed in support of the writ petition. It is not stated, much less, in any satisfactory manner as to why the writ petitioners could not avail the remedies available under the very Andhra Pradesh General Sales Tax Act. In such view of the matter, we are not inclined to entertain this judicial review application filed by the petitioners since no case, as such, is made out for our interference. The writ petition fails and shall accordingly stand dismissed. However, Sri S.R. Ashok, learned Senior Counsel appearing on behalf of the petitioners-South Central Railway submits that certain remittances made by the petitioners herein have not been taken into consideration and the recovery proceedings have been initiated for realization of whole of the amounts ignoring the remittances made by the petitioners. It is needless to direct the respondents to verify the remittances, if any, made by the petitioners and give credit to the same and proceed for realization of the balance amount only. ___________________________ B. SUDERSHAN REDDY, J. DATE: 11.04.2005 ___________________ C.V. RAMULU, J. GS/TS To 1 The Commercial Tax Officer, Seetharamapuram, Vijayawada. 2 The Commissioner of Commercial Taxes, A.P., Hyderabad. 3 The Commercial Tax Officer, S.D.Road Circle, Secunderabad. 4 Two CCs to the G.P. for Commercial Taxes, High Court of A.P., Hyderabad (OUT) 5 Two CD copies