IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE EIGHTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 25899 of 2008 Between: M/s. Padmavathi Silks, Opp: Thulasiram Threatre, Kurnool Road, Ongole, Prakasam District, Rep by its Proprietor, Sri Balcha Govinda Rajulu ..... PETITIONER AND 1 The Commercial Tax Officer, Ongole-II Circle, Ongole, Prakasam District. 2 The Asst. Commissioner (CT) VMU - 2, Office of the Dy. Commissioner (CT), Nellore Division, R.R. Street, Nellore, Nellore District. 3 The State of Andhra Pradesh, Rep by its Principal Secretary, Revenue Department, Secretariat Buildings, Hyderabad. 4 The Branch Manager, State Bank of Inia, (SBMC Branch), Ongole. .....RESPONDENT(S) 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 to issue Writ of Mandamus or any other appropriate writ or order or direction declaring : a) the action of the 2nd respondent in passing the assessment proceedings dated 01-7-2008 for the period Jun 2006 to April 2008 and penalty proceedings dt. 11-11-2008 is without jurisdiction as contemplated under Sub-Section (4) of Section 2 of the APVAT Act and the 2nd respondent who has been authorized by the Deputy Commissioner (CT), Nellore under Rule 59 of AP VAT Rules is ultra wires to the Section 2 (4) of the APVAT act ; b) the action of the 2nd respondent in passing the proceedings dated 01-7-2008 as arbitrary, contrary to the provisions of the Act and passing the same merely following the circular of the Commissioner of Commercial Taxes is not at all justified and the same is in violation of principles of natural justice and the same may be set aside as null and void. c) the action of the 1st respondent in issuing garnishee notice to the 4th respondent dt. 19-11- 2008 u/s. 29 of AP VAT Act, without even giving a copy of which to the petitioner is in violation of principles of natural justice 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 Hon’ble Sri Justice Goda Raghuram,) Learned counsel for the petitioner seeks permission to withdraw the writ petition with liberty to file a comprehensive writ petition on the grievance asserted herein. Granting liberty as sought, the writ petition is dismissed. There shall be no order as to costs. _________________________ GODA RAGHURAM, J ____________________________ P.V. SANJAY KUMAR, J 8th December, 2008 GRR