THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE R.KANTHA RAO W.P.NOs. 6758, 16952 of 2006 & 1672, 1680 of 2010 28-06-2010 BETWEEN;
M/S. BINAY PANDEY SHAMBHU KUMAR
...Petitioner vs.
COMMERCIAL TAX OFFICER, GUNTUR.
...Respondent THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE R.KANTHA RAO W.P.NOs. 6758, 16952 of 2006 & 1672, 1680 of 2010
ORAL COMMON ORDER: (Per GR,J)
In W.P.No.16952 of 2006 the order of assessment passed on th basis of orders of the State Government in G.O.Ms.No.558, Revenu dated 13-06-1967 is assailed and in the other two writ petitions the order of the State Government in G.O.Ms.No.558, Revenue, dated 13-06-196 are assailed as being arbitrary, without the authority of law and contrary t the powers conferred on the State Government under sub-section (5) Section 8 of the Central Sales Tax Act, 1956, and Section 5 of the said A read with Section 38 of the A.P.G.S.T.Act,1957 and as ultra vires Articl 286 of the Constitution and invalidation of the orders of assessmen passed under the provisions of A.P.G.S.T.Act,1957, as specified in thes writ petitions, is also sought.
It is represented by Sri Bhaskara Reddy Vemireddy, the learne counsel for the petitioners and the position is fairly conceded by th learned Government Pleader that these writ petitions are covered by th judgment of a learned Division Bench of this Court dated 23-03-2010 i W.P.No.16926 of 2006 and the writ petitions are required to be allowed o the basis of the said judgment.
In view of the submissions above, these writ petitions are allowe as prayed for. The orders of the State Government in G.O.Ms.No.55 Revenue, dated 13-06-1967 are declared unsustainable and quashe The orders of assessment challenged in these writ petitions stan quashed. It is however open to the appropriate assessing authority to tak appropriate steps in accordance with law, but in conformity with th declarations herein. No order as to costs.
GODA RAGHURAM,J R.KANTHA RAO,J 28th JUNE 2010.
TSNR