IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH 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 NOs.7845, 7861, 7870 and 7871 of 2008 1.WRIT PETITION NO.7845 of 2008 Between: M/s. Pinnameni Appaji, 80-20-16, Koka Bhaskaramma Nagar, Rajahmundry - 533103, rep. by its Proprietor, Mr. Pinnameni Appaji. …PETITIONER AND 1 The Assistant Commissioner (CT) LTU & Int. Kakinada Division, Kakinada. 2 M/s Oil & Natural Gas Coperation Lmited, Base Complex, NH-5, Rajahmundry, East Godavari District, Rep. by its Dy. General Manager (Logistics). ...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 of Certiorari or any other appropriate writ or order or direction quashing the order of the 1st Respondent dated 20.08.2007 for the year 2004-05 as illegal, arbitrary and in violation of principles of natural justice and contrary to Rule 58 of the APGST Rules and consequently direct the 1st Respondent to give an effective opportunity of submitting the objections and hearing before passing any orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX 2.WRIT PETITION NO.7861 of 2008 Between: M/s. Pinnameni Appaji, 80-20-16, Koka Bhaskaramma Nagar Rajahmundry- 533 103, Rep. by its Proprietor, Mr.Pinnameni Appaji. ...PETITIONER AND 1 The Asst.commissioner ( CT ) LTU & Int., Kakinada Division, Kakinada. 2 M/s. Oil & Natural Gas Corporation Ltd, Base Complex, NH-5, Rajahmundry, East Godavari District, Rep. by its Dy.Generawl Manager ( Logistics ). ...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 of Certiorari or any other appropriate writ or order or direction quashing the order of the 1st Respondent dated 20.8.2007 for the year 2003-04 as illegal, arbitrary and in violative of principles of natural justice and contrary to Rule 58 of the APGST Rules and consequently direct the 1st Respondent to give an effective opportunity of Submitting the objections and hearing passing any order. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX 3.WRIT PETITION NO.7870 of 2008 Between: M/s. Pinnameni Appaji, 80-20-16, Koka Bhaskaramma Nagar Rajahmundry- 533 103, Rep. by its Proprietor, Mr. Pinnameni Appaji. ...PETITIONER AND 1 The Asst. Commissioner ( CT ) LTU & Int., Kakinada Division, Kakinada. 2 M/s. Oil & Natural Gas Corporation Ltd., Base Complex, NH-5, Rajahmundry, East Godavari Dsitrict rep. by its dy, General Manager ( Logistics ). ...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 of Certiorari or any other appropriate writ or order direction quashing the order of the 1st respondent dated 20.8.2007 for the year 2005-06 as illegal, arbitrary and in violation of principles of natural justice and contrary to rule 64 of the APVAT Rules and consequently direct the 1st respondent to give an effective opportunity of submitting the objections and hearing before passing any orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX 4.WRIT PETITION NO.7871 of 2008 Between: M/s.Pinnameni Appaji 80-20-16 Koka Bhaskaramma Nagar Rajahmundry 533103, Rep.by its Proprietor Mr.Pinnameni Appaji. ...PETITIONER AND 1 The Assistant Commissioner(CT) LTU&Int Kakinada Division Kakinada 2 M/s. Oil& Natural Gas Corporation Ltd Base Complex NH-5 Rajahmundry E.G Dist Rep.by its Dy.General Manager(Logistics). ...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 of Certiorari or any other appropriate writ order or order or direction quashing the order of the 1st respondent dt.20-8-2007 for the year 2006-07 as illegal arbitrary and in violation of principles of natural justice and contrary to Rule 64 of the APVAT Rules and consequently direct the 1st respondent to give an effective opportunity of submitting the objections and hearing before passing any orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent: 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 NOs.7845, 7861, 7870 and 7871 of 2008 COMMON ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard Sri S.Dwarakanath, learned counsel for the petitioner and Sri K.Raji Reddy, learned Special Government Pleader for Tax. Learned counsel for the petitioner seeks to withdraw all the four Writ Petitions having regard to the alternative remedy of appeal under Section 19 of the A.P.G.S.T. Act. Accordingly, all the four Writ Petitions are dismissed as withdrawn with liberty to the petitioner to approach the appellate Tribunal within a period of two {2} weeks from today. It is needless to mention that the appellate authority shall entertain the appeal without raising any objection with regard to the period of limitation. Office is directed to return the original papers to the counsel. No costs. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 16th April 2008 Note: CC by two days B/O RRB