IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTIETH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13755 of 2008 Between: M/s. CRK Prasad, Opp: Fun Club, Saibaba Temple Street, Patamata, Vijayawada. Krishna District. Rep. by its Proprietor Mr. CRK Prasad. ..... PETITIONER AND 1 Commercial Tax Officer, Krishnalanka Circle, Vijayawada. 2 The Commercial Tax Officer, Benz Circle, Vijayawada. 3 The State of Andhra Pradesh, Rep. by its Principal Secretary, Revenue Department, Secretariat Buildings, Hyderabad. .....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 Writ of Mandamus or any other appropriate Writ or order or direction declaring: (a) the action of the 1st respondent in passing the assessment proceedings dated 28-03-2008 for the years 2005-2006 to 2007-2008 (upto September 2007) is without jurisdiction as contemplated under Sub Section (4) of Section 2 of the APVAT Act, an assessing authority means any officer of the Commercial Taxes Department authorised by the Commissioner to make any assessment in such area or areas or the whole of the State of Andhra Pradesh and the 1st respondent who has been authorised by the Deputy Commissioner (CT), Chittoor under Rule 59 of AP VAT Rules is ultra vires the Section 2(4) of the APVAT Act; (b) the action of the 1st respondent in passing the proceedings dated 28-03-2008 as arbitrary, contrary to the provisions of the Act and also in violation of principles of natural justice; (c) the action of the 1st respondent in levying tax under Section 4(7) (e) of the APVAT Act on purchase of goods or brought from outside the State of AP and used in the execution of the works contract ultra virus the Article 14 and 286 of the Constitution of India and consequently set-aside the order of the 1st respondent dated 28-03-2008 as null and void and pass Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Learned counsel for the petitioner seeks permission of the court to withdraw the Writ Petition with a liberty to file fresh writ petition. Permission is accorded. The Writ Petition is accordingly dismissed as withdrawn with a liberty to file fresh writ petition, if the petitioner so chooses. No order as to costs. ___________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan June 30, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{SPJS}