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 : 24774 of 2007 Between: M/s. Hindusthan Zinc Ltd, Zinc Smelter,Visakhapatnam-530015 Rep.by its Sr.Manager-Finance Mr.Srinivasulu Reddy ..... PETITIONER AND 1 The Assistant Commissioner(CT)LTU, Visakhapatnam Division, Visakhapatnam 2 The Sales Tax Appellate Tribunal Addittional Bench at Visakhapatnam Rep.by its Secretary 3 The Sales Tax Appellate Tribunal Hyderabad Bench,Hyderabad Rep.by its Secretary ...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 a writ of Mandamus or any other appropriate writ or order or direction for transfer of the appeal field in T.A No.1283/1999 for the assessment year 1995-96 now pending before the Additional Bench of Sales Tax Appellate Tribunal, Visakhapatnam to the Hyderabad Bench of the Sales Tax Appellate Tribunal for disposal of in accordance of with law and pass such other order or orders Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents: Special Standing Counsel for Commercial Taxes The Court made the following : O R D E R (Per the Hon’ble Sri Justice B.Prakash Rao): Heard learned counsel for the parties and at their request, the main writ petition itself is taken up for disposal. The petitioner herein seeks transfer of his appeal in T.A. No.1283 of 1999 from the Additional Bench of Sales Tax Appellate Tribunal, Visakhapatnam to the Hyderabad Bench of the Sales Tax Appellate Tribunal. He states that earlier the appeal was heard by the Bench at Hyderabad, but as there was difference of opinion between the Chairman and another Member, the Chairman ordered in terms of Rules that the matter be referred to the Full Bench as and when it is constituted. Subsequently, on constitution of an Additional Bench at Visakhapatnam, the matter appears to have been transferred to the Additional Bench of Sales Tax Appellate Tribunal, Visakhapatnam. The counsel for the petitioner submits that the appeal is not being taken up for disposal by the Visakhapatnam Bench as third member is not being appointed, therefore, the matter be transferred to the Bench of Hyderabad, where the Full Bench is available, so that the matter could be decided. Admittedly no third member is being appointed as far as the Additional Bench of Sales Tax Appellate Tribunal, Visakhapatnam is concerned. However, in addition to that, the learned counsel for the petitioner also submits that even if the third member is appointed, the appeal cannot be disposed of by the Visakhapatnam Bench as the present Departmental Member of the Visakhapatnam Bench had earlier argued the very same matter on behalf of the State and against the petitioner before the Hyderabad Bench of the Sales Tax Appellate Tribunal and it would be against the principles of natural justice if he decides the appeal of the petitioner. The learned counsel further submits that the Chairman has no power to transfer a case from one Bench to another Bench and hence, this writ petition is filed seeking transfer of the appeal. Having heard the learned counsel for the parties and especially in view of the fact that as one of the members of the Visakhapatnam Bench happened to be the State Representative, who earlier argued the appeal against the petitioner, we deem it appropriate to transfer the appeal from the Additional Bench of the Sales Tax Appellate Tribunal, Visakhapatnam to the Hyderabad Bench of the Sales Tax Appellate Tribunal. The writ petition is accordingly disposed of directing transfer of Appeal in T.A.No.1283 of 1999 from the Additional Bench of the Sales Tax Appellate Tribunal, Visakhapatnam to the Hyderabad Bench of the Sales Tax Appellate Tribunal, for disposal in accordance with law, after giving necessary opportunity to both sides. No order as to costs. __________________ B.Prakash Rao, J Dated 15th April, 2008 __________________ C.Y.Somayajulu,J Note: Issue C.C within one week. (b/o) vrn ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Assistant Commissioner (CT) LTU Visakhapatnam Division, Visakhapatnam. 2 The Sales Tax Appellate Tribunal Additional Bench at Visakhapatnam, Rep. by its Secretary. 3 The Sales Tax Appellate Tribunal Hyderabad Bench Hyderabad, Rep. by its Secretary. 4 2CD copies Form-NIC-OGS/WP{BMR}