IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SIXTH DAY OF FEBRUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20518 of 2008 Between: M/s. G.K. Agencies 9-11-206/75, Golconda, Hyderabad, rep. by its Authorized Signatory, Mr. Mahaboob Khan. ..... PETITIONER AND The Commercial Tax Officer, N.S.Road Circle, Hyderabad. .....RESPONDENT 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, order or direction more particularly in the nature of Writ of Mandamus declaring the order of assessment dt. 25.07.2008 of the of the Commercial Tax Officer, N.S.Road Circle, Hyderabad, as illegal, void and inoperative and set aside the same and (ii) direct the respondent to make fresh assessment in accordance with law and pass Counsel for the Petitioner:MR.P.N.SUNIL KUMAR REDDY Counsel for the Respondent No.: MR.A.V.KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) When this petition was filed, it was found by the Court that an equally efficacious and alternative statutory remedy was available to the petitioner and, therefore, it was suggested to the petitioner to file an appeal instead of proceeding further with the petition. In the circumstances, the petitioner has now filed a statutory appeal before the concerned authority. It has been submitted by the learned Advocate appearing for the petitioner that the impugned order was passed on 25-7-2008 which was served upon the petitioner on 29-7-2008 and this petition was filed on 28-8-2008. Thus according to him, this petition is filed within the period of limitation of 30 days and, of course, for a further period of 30 days, the appellate authority has a discretion to condone the delay, if there are justifiable reasons. We are sure that the provisions with regard to Limitation Act with regard to the delay condonation would be considered by the appellate authority while entertaining the appeal. The learned Advocate for the petitioner has submitted that as an appeal has already been filed before the appellate authority, he seeks permission to withdraw the petition. Permission to withdraw the petition is granted. The petition stands disposed of as withdrawn with no order as to costs. _______________________ ANIL R. DAVE, CJ _____________________________ RAMESH RANGANATHAN, J 6th February, 2009 GRR