IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH 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 : 24247 of 2003 Between: M/s. Venkatalakshmi Rice Working Company, Satuluru Guntur district, rep by its Managing Director, Kanumarlapudi Venkata Hanumantha Rao S/o Narasimham, ..... PETITIONER AND 1 The Assistant Commercial Tax Officer, (INT), Piduguralla Guntur District 2 The Commercial Tax Officer, Chilakaluripeta, 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 direct the action of the assistant Commercial Tax Officer (INT), Piduguralla in Collecting the user charges of Rs.4,100/- vide money Receipt No. B. 1850431 dated 10-10-2003 from the petitioner as illegal, without authority of law without jurisdiction, ultra vires the provisions of the Andhra Pradesh General Sales Tax Act, 1957 Central Sales Tax, Act 1956 and also unconstitutional violting Article-265 of the Constitution of India and direct the respondents to refund the amount with interest at 18% p.a from the date of collection till its refund with exemplary costs. Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HONOURABLE SRI JUSTICE B. SUDERSHAN REDDY AND THE HONOURABLE SRIJUSTICE C.V. RAMULU WRIT PETITION No.24247 of 2003 ORDER: (Per BRSR,J) Concededly, the subject matter that arises for consideration in this writ petition is squarely covered by the judgment rendered by this Court in AMBICA LAMP HOUSE, RAJAHMUNDRY v . COMMERCIAL TAX OFFICER (INT)-I ENFORCEMENT, HYDERABAD. Following the said decision, this writ petition is also disposed of in terms of the said judgment. However, it is made clear that the evidence or material, if any, gathered by the Commercial Tax Department during the course of investigation, can always be utilized for proceeding further in the matter in accordance with the provisions of the A.P. General Sales Tax Act and the Rules framed thereunder. ___________________________ B. SUDERSHAN REDDY, J. Date: 27/04/2005 __________________ C.V. RAMULU, J. GS/GRR To 1 The Assistant Commercial Tax Officer, (INT), Piduguralla Guntur District 2 The Commercial Tax Officer, Chilakaluripeta, Guntur District 3 Two CCs to the GP for Commercial Taxes, High Court of A.P., Hyderabad (OUT) 4 2 CD copies