IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF JANUARY TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE G. BIKSHAPATHY and THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITION NO : 271 of 2005 Between: 1. Pamulapati Laxminarayana, S/o. Sivaiah, Ponnur Municipality, Ponnur, Guntur District. 2. Ekkati Hanuman Prasad, S/o. subbarao, Ponnur Municipality, Ponnur, Guntur District. 3. K.V.S.N. Sarma, S/o. K.V.G.K.R. Sarma, Ponnur Municipality, Ponnur, Guntur District. 4. Sussarla Srilakshmi, D/o. Venkatarama Sastry, Ponnur Municipality, Ponnur, Guntur District. 5. Singampalli Ravindra, S/o. Anjaneya Sarma, Ponnur Municipality, Ponnur, Guntur District. ..... PETITIONERS AND 1. The Government of A.P., rep by its Secretary, Finance and Planning (Finance Wing EBD-REV) Dept., Secretariat, Hyderabad. 2. The Commissioner, Commercial Taxes, Hyderabad. 3. The Deputy Commissioner, Commercial Taxes, Guntur, Guntur District. 4. The Commercial Tax Officer, Bapatla, Guntur District. 5. The Deputy Commercial Tax Officer, Bapatla, Guntur District. 6. The Commissioner Tax Officer, Ponnur Municipality Ponnur, Guntur District. 7. The Deputy Commissioner, Commercial Taxes, Ponnur, Guntur 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 a writ order or direction more one in the nature of writ of Mandamus, declaring the action of the respondents in collecting the profession tax from the writ petitioners at the enhanced rates dehors the G.O.Ms.No. 48 Finance and Planning (finance Wing-EBS-REV) Department, dt. 15-03-1997 government of A.P. as illegal, arbitrary and violative of Articles 14 of the Constitution of India and it is further consequentially prayed that this Hon'ble court may be pleased to direct the respondents to apply the said G.O. to the writ petitioners and not to recover from them the profession tax at the enhanced rates. Counsel for the Petitioners: MR.S.R.SANKU Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER: (Per Hon’ble Sri Justice G.Bikshapathy) The matter is covered by the decision of the Division Bench of this Court in W.P.No.17091 of 2004 dated 26.10.2004. Accordingly, the writ petition stands dismissed. No costs. _________________ G.BIKSHAPATHY,J _________________ P.S.NARAYANA,J. Date: 19th January 2005 Bsb/Prv. ASSISTANT REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Secretary, Finance and Planning (Finance Wing EBD-REV) Dept., Government of A.P., Secretariat, Hyderabad. 2. The Commissioner, Commercial Taxes, Hyderabad. 3. The Deputy Commissioner, Commercial Taxes, Guntur, Guntur District. 4. The Commercial Tax Officer, Bapatla, Guntur District. 5. The Deputy Commercial Tax Officer, Bapatla, Guntur District. 6. The Commissioner Tax Officer, Ponnur Municipality Ponnur, Guntur District. 7. The Deputy Commissioner, Commercial Taxes, Ponnur, Guntur District. 8. Two CCs to the Government Pleader for Commercial Taxes, High Court of A.P., Hyderabad (OUT). 9. Two CD copies