IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE ELEVENTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 1102 of 2008 Between: M/s.Alumeco India Extrusion Limited,(formerly pennar Profiles Limited) (Formerly Progressive Alluminium Ltd) Kallakal village, Toopran Mandal Medak District, -502336, Andhra Pradesh, rep.by Executive Director ..... PETITIONER AND 1 The Commercial Tax officer, Begumpet Hyderabad 2 The Assistant Commissioner (CT-II) Begumpet Division 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 a writ order or direction more particularly in the nature of Certiorari calling for the records of the proceedings of the respondentNo.1 in provisions assessment no.Rc.No.28620165009 2006-07 dated 25.11.2007 which is illegal, and arbitrary, and quash the same to quash the Arrear Notice dated 9.1.2008 (Ex.P2) issued by the respondent No.1 demanding the payment of provisional demand raised under the above impugned order to issue a writ order or directions more particularly in the nature of Prohibition restraining the respondentNo.1 from taking up the final assessment in violation of G.O.Ms.No.1163 (Revenue) CT.II dated 14.8.2006 and to pass such other appropriate orders. Counsel for the Petitioner: MR.S.R.R.VISWANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE SMT JUSTICE T.MEENA KUMARI And THE HON'BLE MS JUSTICE G.ROHINI REVIEW W.P.M.P.No.5934 of 2008 AND WRIT PETITION NO : 1102 of 2008 ORDER:(per Smt.Justice T. Meena Kumari) The present review petition is filed to recall the orders passed by this Court in W.P.M.P.No.1319 of 2008 in W.P.No.1102 of 2008 dated 05-02-2008 and review the same on account of the clarification memo issued by the Government in Memo No.3164/CT.II(1)/2008-1 dated 18- 01-2008. Learned counsel for the petitioner submitted that the Government has issued a clarification memo in memo No.3164/CT.II(1)2008-1 dated 18-01-2008, wherein it has been clarified that the entry relating to Aluminium is at Sl.No.150 of 1st Schedule of APGST Act, 1957, which reads as “Aluminium, brass, Copper and bronze and articles made there from but excluding utensils & kitchen ware” (as on 25-01-2003). It is also further clarified by the Government after careful examination that the concession granted in G.O.Ms.No.97, Revenue (Ct.II Department., dated 25-01-2003) was given keeping in view the entry 150 and in the products of NALCO, in order to protect revenue payable by local manufacturers and further clarified that the intention of the Government is not to restrict application of the G.O.Ms.No.97 to raw Aluminium only. The petitioner company is engaged in the manufacture and sale of aluminium extrusions and pipes. Therefore, he submits that as the petitioner is also entitled to the benefits of the said memo, he filed the present review petition to recall the order and review the same. On the contrary, the Learned Government Pleader for Commercial Tax opposed the said application on the ground that the memo in question cannot be applied to the petitioner company. In view of the submissions made by the Government Pleader stating that the restrictions will not apply as contained in G.O.Ms.No.97, dated 25-01-2003, but however, in view of the provisional assessment order passed against the petitioner, the petitioner cannot seek any relief in the said memo. Heard both sides and perused the material on record. In the present facts and circumstances of the case and in view of the clarification by the Government vide memo in question to the effect that the intention of the Government is not to restrict the application of G.O. in question to raw aluminium only, we feel it a fit case wherein the order passed by this Court in W.P.M.P.No.1319 of 2008 can be recalled and an opportunity can be afforded to the petitioner to make an appropriate application before the Primary Concerning Authority, who have passed the assessment orders with reference to the memo, to pass fresh orders, subject to the condition of petitioner depositing 1/4th of the amount due, which comes to Rs.12,87,935/-(Rupees twelve lakhs eighty seven thousand nine hundred and thirty five only). Review W.P.M.P is disposed of accordingly. Consequently, in view of the consent by both the parties and in view of the orders passed in Review W.P.M.P.No.5934 of 2008, no further orders need be passed in the main writ petition and accordingly, the main writ petition is closed. _______________________ Justice T. Meena Kumari __________________ Justice G. Rohini 11th April 2008. Rns. To 1 Commercial Tax Officer, Begumpet, Hyderabad. 2 Assistant Commissioner (CT)-II, Begumpet Division, Hyderabad. 3 2CCs 4 2CD copies