IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY EIGHTH 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.8475 of 2008 Between: M/s Siva Polishing Slab Industries, Bethamcherla (V)&(M), Kurnool District, Rep by its Proprietor Y. Chandra Sekhara Reddy. ...PETITIONER AND 1 The Deputy Commercial Tax Officer, Bethamcherla Unit, O/o. the Commercial Tax Officer-III, Central Plaza, Behind Ayyappa Swamy Temple, Kurnool. 2 The General Manager, District Industries Centre, Near Silver Jubilee College, 'B' Camp, Kurnool. ...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 an appropriate writ, order or direction more particularly in the nature of Certiorari quashing the impugned Re- Assessment Orders passed by the First Respondent for the Assessment year Assessment Years 1995-96 and 1996-97 under the A.P.G.S.T. Acts, vide orders in GI No. 6827/95-96(APGST) : G.I. NO. 3651/95-96 (CST), G.I. No. 6827/96-97 (APGST) and GI No. 3651/97- 97 (CST) all dated 6-11-2000, and consequently declare the action of the First Respondent in taking coercive steps for recovery of the alleged arrears by issuing "Notice of Attachment" dated 28-3-2008 in Form No. 5 under S. 27 of the Revenue Recovery Act, 1864, attaching the property of the petitioner i.e. Patta No. 593, 598 and House No. 2- 70-B, Nannur Village, Kurnool District, and proposing to put the same for public auction if the alleged arrears of tax are not paid on or before 5-4-2008, as illegal. Counsel for the Petitioner: MR.G.NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8475 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) The petitioner seeks to assail the reassessment order dated 06.11.2000 passed under the APGST and CST Acts. Learned Special Government Pleader appearing on behalf of the respondents submits that the said order was served on 15.09.2004 itself. Having regard to the aforesaid submission, we are of the view that the petitioner can avail remedy by way of filing regular appeal provided for under the law. In view of the same, we do not find any reason to entertain the Writ Petition under Article 226 of the Constitution of India. The Writ Petition is accordingly dismissed with liberty to the petitioner to avail the remedy available under the law. No costs. Office is directed to return the original papers to the petitioner. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 28th April 2008 RRB