Telangana High Court
WP/40746/2014 of M/s. Innovative Systems, Vs Commercial Tax Officer, on 30 December 2014
SRI JUSTICE RAMESH RANGANATHAN AND THE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHY WRIT PETITION NO.40746 OF 2014 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) Sri P. Karthik Ramana, Learned Counsel for the petitioner, would submit that the petitioner has paid 12.5% of
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THE HON’BLE SRI JUSTICE RAMESH RANGANATHANANDTHE HON’BLE SRI JUSTICE M. SATYANARAYANA MURTHYWRIT PETITION NO.40746 OF 2014
ORDER:(per Hon’ble Sri Justice Ramesh Ranganathan)
Sri P. Karthik Ramana, Learned Counsel for the petitioner, would sub that the petitioner has paid 12.5% of the disputed tax towards the pre-deposi stipulated under the second proviso to Section 31 of the A.P. VAT Act, al after the appeal was rejected by the 3[rd] respondent. While fairly stating that impugned order of the 3[rd] respondent, rejecting the petitioner’s request for t appeal to be entertained, is in accordance with the Division Bench judgmenthis Court in Ankamma Trading Company v. The Appellate Dep Commissioner[[1]]
and M/s. MBS Impex Pvt. Ltd v. Commercial Officer[[2]], Learned Counsel would contend that both the judgments necessireconsideration in view of the subsequent order of the Supreme Court in CAppeal No.8495-8497 of 2014 dated 05.09.2014. Learned Counsel wo request this Court to dispose of the Writ Petition so that the petitioner m approach the Supreme Court.
The order passed by the Supreme Court in Civil Appeal No.8495-8492014 is in the exercise of their jurisdiction under Article 142 of the Constituof India. As has been held by this Court, in its order in M/s.MBS Impex Ltd[2], the power available to the Supreme Court under Article 142 of Constitution of India is not available to the High Court and, in the light of Division bench Judgment in Ankamma Trading Company[1], this Court wo not be justified in passing any order contrary thereto.
Following the judgment of this Court in Ankamma Trading Compa and M/s. MBS Impex Pvt. Ltd[2], this Writ Petition is also dismissed.
miscellaneous petitions pending, if any, shall also stand dismissed. No costs ______________________________
(RAMESH RANGANATHAN, J)
______________________________
(M. SATYANARAYANA MURTHY, J)
Date: 30.12.2014
MRKR
[1]
2011 (53) APSTJ 1
[2]Judgment in W.P. No.837 of 2014 dated 31.10.2014