WP/24505/2004 of Smt. Kalakanti Usha Rani Vs The Commercial Tax Officer on 29 December 2004

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD

(Special Original Jurisdiction)

WEDNESDAY, THE TWENTY NINTH DAY OF DECEMBERTWO THOUSAND AND FOUR

PRESENT

THE HON'BLE MR JUSTICE M.H.S. ANSARI

and THE HON'BLE MR JUSTICE ELIPE DHARMA RAO

WRIT PETITION NO : 24505 of 2004

Between:

Smt. Kalakanti Usha Rani W/o Late Gangadhara Rao Resident of Nidadavole West Godavari DistrictAged about 32 yrs

..... PETITIONER

AND

1 The Commercial Tax Officer Nidadavole West Godavari District.

2 The Deputy commerical Tax Officer O/o The Commercial Tax Officer Nidadavole. West Godavari District.

.....RESPONDENTS

Petition under Article 226 of the Constitution of India prayingthat in the circumstances stated in the affidavit filed herein the HighCourt may be pleased to issue an appropriate writ, order or directionmore particularly in the nature of Writ of Mandamus declaring the in action on the part of the respondents in not disposing of theapplication of the petitioner dt. 01/12/2004 for supplying copies of theassessment orders passed for assessment years 1998-1999 and1999-2000 under Andhra Pradesh Rural Development Act., APGSTand CST Acts but taking coercive action for realization of the allegedarrears by sale of properties in the auction on 13/12/2004 as illegal,arbitrary, unjust and opposed to the principles of natural justice andconsequently direct the respondents to consider and dispose of therepresentation dt. 01/12/2004 for supply or copies of assessmentorder for 1998-99 and 1999-2000 purported to have been passed onthe proprietor late. K.Gangadhara Rao of M/s. Sri Pandarinatha RiceMill, D.Muppavaram expeditiously and direct the respondents tohalt/suspend all coercive steps for realisation and settlement of thearrears till the supply of copies of assessment orders under theabove said statue and grant such other relief or reliefs as are deemedfit and proper in the circumstances of the case.

Counsel for the Petitioner:MR.M.V.J.K.KUMAR

Counsel for the Respondent No.: GP FOR COMMERCIAL TAXES

The Court at the stage of admission made the following :

O R D E R (Per MHSA,J)

Having heard the learned counsel for respective parties and alsohaving perused the relevant enclosures to the writ petition, we areinclined to dispose of the instant writ petition with certain directionsand observations, without going into the merits of the maincontroversy.

2. If the petitioner submits an application to the competent authorityfor furnishing certified copies of the assessment orders in theprescribed form with requisite fees, same shall be considered by theauthorities and certified copies be furnished without prejudice to therights and contentions of the respondent – Revenue authorities,either as to limitation or otherwise whatsoever.

3 . It shall be open to the petitioner, thereafter, to take suchappropriate proceedings in respect thereof, as may be available tothe petitioner at law or as petitioner may be advised, including on theself-same cause of action as stated in the present writ petition.

4. With the liberty as afore stated and subject to the observations, asabove, writ petition shall stand disposed of. No costs.

-------------------------

M.H.S.ANSARI,J

----------------------------

ELIPE DHARMA RAO,J

AVS

Date:29.12.2004

Note:

C.C. on priority basis.

B/O

To

1 The Commercial Tax Officer Nidadavole

West Godavari District.

2 The Deputy commerical Tax Officer O/o The Commercial Tax Officer Nidadavole. West Godavari District.

3. Two C.Cs. to G.P. for Commercial Tax, High Court of A.P., Buildings, Hyderabad (O.U.T.).

4. Two C.D. copies.