HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 29095 of 2014 DATE: 14.10.2014 Between:
M/s. Durga Vegetable Oil Products Private Limited, Rep., by its Managing Director, Kurnool District.
… Petitioner And The Commercial Tax Officer No.1, Adoni, Kurnool & others.
… Respondents This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 29095 of 2014 ORDER: (Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) By this writ petition the petitioner has challenged the constitutional validity of sub-rule (5) of Rule 67 of the A.P. Value Added Tax Rules, 2005, which has been introduced by way of amendment through G.O.503, dated 08.05.2009.
It appears that this Rule was earlier challenged before this Court in the case of Maks Casting Private Limited vs. Government of
[1]
Andhra Pradesh and others and this Court has upheld the vires of the aforesaid Rule. Admittedly, this matter has been taken to the Apex Court, which has admitted the Special Leave Petition and granted interim relief.
When the matter is sub judice before the Hon’ble Supreme Court, we think we do not proceed to examine this matter. Moreover, maintaining the judicial discipline, we cannot, for grant of interim relief, take any view contrary to the earlier order passed by a Division Bench when the matter is pending before the Hon’ble Supreme Court.
We therefore dismiss the writ petition on the ground recorded above.
Pending miscellaneous petitions, if any, shall also stand dismissed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J
Date: 14.10.2014 ES
[1] (2011) 38 VST 354 (AP)