THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 9241 of 2006. ORDER: (Per Goda Raghuram, J) This writ petition is directed against an endorsement dt. 27.3.2006 of the respondent declining to consider a representation dt. 28.11.2005 of the petitioner seeking rectification of an order of assessment dt. 19.3.2005 passed by the respondent, for the year 2001-02 under the A.P.G.S.T. Act, 1957. The complaint of the petitioner in the representation dt. 28.11.2005 is that in the order of assessment dt. 19.3.2005, the respondent failed to give credit to the tax paid at the preceding point of sale on the ground that the petitioner failed to file monthly returns to establish set off the tax paid at the preceding point of sale. The complaint of the petitioner is that an amount of Rs. 7,45,246/- was paid by two entities i.e M/s Theja Ashramam and M/s Markapur Detergent Works, but the respondent has given credit in the assessment order only for an amount of Rs. 1,02,864/- and therefore the petitioner sought recording of credit for the balance amount of Rs. 6,42,382/- under Rule 50 of the A.P.G.S.T. Rules, 1957. Against the assessment order, the petitioner preferred an appeal, which was however rejected and thereagainst the petitioner preferred further appeal to the STAT which is stated to be pending. As the petitioner canvassed the error in the assessment order in the appeal, which was the subject matter of the representation dt. 28.11.2005, he cannot be permitted to pursue simultaneous remedies one by way of an appeal and the other by way of representation under Rule 52 of the A.P.G.S.T Rules, 1957. As the error in the order of assessment alleged by the petitioner in his representation dt. 28/11/2005 is not a clerical or arithmetical error falling within the contours of Rs. 52 of the A.P.G.S.T. Rules, 1957, the writ petition is not maintainable. Accordingly, the writ petition is dismissed. However, there shall be no order as to costs. _____________________ GODA RAGHURAM, J ______________________ N.RAVI SHANKAR, J 13.09.2011. KRB. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR WRIT PETITION No. 10798 of 2010. ORDER: (Per Goda Raghuram, J) Dt. 13.09.2011.