IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINETH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE G. CHANDRAIAH WRIT PETITION NO : 21250 of 2008 Between: M/s. K.C.P. Builders, (Presently known as M/s. K.C.P. Projects Limited), 3/308, Y.M.R. Colony, Proddatur, Now a Company Rep. by its Managing Director Sri K. Anil Kumar. ..... PETITIONER AND The Commercial Tax Officer-II, Proddatur, Kadapa District. .....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 issue an appropriate Writ, Order or direction more particularly in the nature of MANDAMUS holding that the action of the Respondent in passing the impugned Re-Assessment order in Rc.No. A2/96/2003 & G.I.No. 7621/2000-01, dated 15-09-2008, pursuant to the remand order of the Additional Commissioner (C.T.) (Legal), Hyderabad, instead of deferring the same, even though he was informed that the Appeal in T.A.No. 196 of 2008 ﬁled against the said Remand Order was posted for hearing on 22-09-2008 before the A.P. Sales Tax Appellate Tribunal, Hyderabad, and without giving reasonable opportunity to the Petitioner to ﬁle its objections, as arbitrary, illegal and in violation of the principles of natural justice and consequently set aside the same and pass such other suitable orders. Counsel for the Petitioner: MR.G.NARENDRA CHETTY Counsel for the Respondent: GP FOR COMMERCIAL TAX The Division Bench of this Court made the following order: (Order follows 2nd page) THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE G. CHANDRAIAH WRIT PETITION NO : 21250 of 2008 ORAL ORDER : (Per the Hon’ble Smt. Justice T. Meena Kumari) The writ petition is ﬁled seeking a writ of mandamus to declare the action of the Respondent in passing the impugned Re-Assessment order in Rc.No. A2/96/2003 & G.I.No. 7621/2000-01, dated 15-09-2008, pursuant to the remand order of the Additional Commissioner (C.T.)(Legal), Hyderabad, instead of deferring the same, even though he was informed that the Appeal in T.A.No. 196 of 2008 ﬁled against the said Remand Order was posted for hearing on 22- 09-2008 before the A.P. Sales Tax Appellate Tribunal, Hyderabad, and without giving reasonable opportunity to the Petitioner to ﬁle its objections, as arbitrary, illegal and in violation of the principles of natural justice and consequently set aside the same and pass such other suitable orders as this Court may deems ﬁt and proper in the circumstances of the case. 2. On 29-9-2008, this Court issued notice before admission and also granted interim stay subject to the condition of payment of Rs.2,00,000=00 (Rs. Two Lakhs only) within a period of six weeks from the date of the order. 3. Today when the matter came up under the caption ‘for admission’, the learned counsel for the petitioner submitted that the matter has become infructuous in view of the orders dated 06-10-2008 passed by the Sales Tax Appellate Tribunal, Hyderabad, in TA.No. 196 of 2008. 4. In view of the orders dated 06-10-2008 passed by the Sales Tax Appellate Tribunal, Hyderabad, in TA.No. 1196 of 2008, the impugned Re-Assessment order in Rc.No. A2/96/2003 & G.I.No. 7621/2000-01, dated 15-09-2008, pursuant to the remand order of the Additional Commissioner (C.T.)(Legal), Hyderabad, has become infructuous. 5. Recording the above submission, the writ petition is dismissed as infructuous. No costs. _________________________ JUSTICE T. MEENA KUMARI. _______________________ JUSTICE G. CHANDRAIAH. 29-X-2008. I s L ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{SPJS}