Dismissed

M/s. Andhra Pradesh State Road Transport v. Assistant Commissioner (Ct), Ltu, Secudnerabad

Telangana HC17 Feb 2005WP/20072/2004

Case brief

AI extract

What is this about?

The High Court dismissed three writ petitions filed by M/s. Andhra Pradesh State Road Transport Corp. against tax assessment orders as infructuous because the appeals challenging said orders before the Appellate Deputy Commissioner had been dismissed, necessitating vacation of interim stay orders.

What did the court decide?

Writ petitions dismissed as infructuous; interim stays of recovery vacated.

M/s. Andhra Pradesh State Road Transport Vs… — Writ and Judicial Review | Telangana HC (2005)

¶1

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD

¶2

(Special Original Jurisdiction)

¶3

THURSDAY, THE SEVENTEENTH DAY OF FEBRUARY TWO THOUSAND AND FIVE

¶4

PRESENT

¶5

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

¶6

and

¶7

THE HON'BLE MR JUSTICE T.CH.SURYA RAO

¶8

WRIT PETITION NO : 20064 of 2004

¶9

Between:

¶10

M/s. Andhra Pradesh State Road Transport corp., Musheerabad, Hyderabad rep.by its Deputy Chief Accounts officer, K.Nageshwara Rao.

¶11

..... PETITIONER

¶12

AND

¶13

1 Assistant commissioner (CT), LTU, Secunderabad Division,

¶14

Secunderabad.

¶15

2 Appellate Deputy Commissioner (CT), Secunderabad

¶16

Division, Hyderabad.

¶17

3 Commissioner of Commercial Taxes, Andhra Pradesh,

¶18

Hyderabad.

¶19

4 Principal Secretary, Revenue Department, Govt. of A.P.,

¶20

Hyderabad.

¶21

5 M/s. Reborn Motors, Door No.76-14-226/4, Kanakadurga Street, Vijayawada, rep.by its Proprietor Sri

¶22

M.Kungumam,

¶23

6 M/s. Harban Singh, W-184, Mayapuri Phase-II, New Delhi64, rep.by its Prop. Harban Singh, 7 M/s. Jai Shakti Automobilies, Door No.76-14-226/4,

¶24

Kanakagurga Street, Vijayawada, rep.by its Prop. Sri A. Anguraj. 8 M/s. Prakash Motor Stores, W-7, 73, Phase -II, Mayapuri, New Delhi. rep.by its Manager. 9 M/s. Mahaboob Ali, 19-2-18/D/7, Misri Gunj, Hyderabad, rep.by its Prop. Mahaboob Ali. 10 Additional Commissioner (CT) (L), Andhra Pradesh, Hyderabad.

¶25

.....RESPONDENTS

¶26

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein the High Court may be pleased to issue a writ or order or direction particularly one in the nature of writ of Mandmus granting stay of collection of the disputed tax of Rs.14,01,933/- arising in pursuance of the stay rejection order of the tenth respondent dated 11-08-2004 read with the assessment order dated 15-09-2003 for the assessment year 2002-03 (provisional) (November, 2002 to January, 2003) pending disposal of the appeal before the second respondent or to pass.

¶27

Counsel for the Petitioner:MR.S.KRISHNA MURTHY

¶28

Counsel for the Respondent No.: GP FOR COMMERCIAL TAX

¶29

WRIT PETITION NO : 20072 of 2004

¶30

Between:

¶31

M/s. Andhra Pradesh State Road Transport Corporation, Musheerabad, Hyderabad rep by Deputy Chief Accounts Officer, K. Nageswara Rao

¶32

..... PETITIONER

¶33

AND

¶34

1 Assistant commissioner (CT), LTU, Secunderabad Division, Secunderabad.

¶35

2 Appellate Deputy Commissioner (CT), Secunderabad

¶36

Division, Hyderabad. 3 Commissioner of Commercial Taxes, Andhra Pradesh,

¶37

Hyderabad.

¶38

4 Principal Secretary, Revenue Department, Govt. of A.P.,

¶39

Hyderabad.

¶40

5 M/s. Reborn Motors, Door No.76-14-226/4, Kanakadurga Street, Vijayawada, rep.by its Proprietor Sri

¶41

M.Kungumam, 6 M/s. Harban Singh, W-184, Mayapuri Phase-II, New Delhi-

¶42

64, rep.by its Prop. Harban Singh, 7 M/s. Jai Shakti Automobilies, Door No.76-14-226/4,

¶43

Kanakagurga Street, Vijayawada, rep.by its Prop. Sri A.

¶44

Anguraj.

¶45

8 M/s. Prakash Motor Stores, W-7, 73, Phase -II, Mayapuri,

¶46

New Delhi. rep.by its Manager. 9 M/s. Mahaboob Ali, 19-2-18/D/7, Misri Gunj, Hyderabad,

¶47

rep.by its Prop. Mahaboob Ali. 10 Additional Commissioner (CT) (L), Andhra Pradesh,

¶48

Hyderabad.

¶49

.....RESPONDENTS

¶50

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 or order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs. 7,06,672/- arising in pursuance of the stay

¶51

rejection order of the tenth respondent dated 11-08-2004 read with the assessment order dated 15-09-2003 for the assessment year 2002-03 (Provisional) (February, 2003& March 2003) pending disposal of the appeal before the second respondent Counsel for the Petitioner:MR.S.KRISHNA MURTHY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following :

¶52

WRIT PETITION NO : 20062 of 2004

¶53

Between:

¶54

M/s.Andhra Pradesh State Road Transport Corporation, Musheerabad, Hyderabad, rep. by its Deputy Chief Accounts officer, K.Nageshwara Rao.

¶55

..... PETITIONER

¶56

AND

¶57

1 Assistant commissioner (CT), LTU, Secunderabad Division,

¶58

Secunderabad. 2 Appellate Deputy Commissioner (CT), Secunderabad

¶59

Division, Hyderabad. 3 Commissioner of Commercial Taxes, Andhra Pradesh,

¶60

Hyderabad. 4 Principal Secretary, Revenue Department, Govt. of A.P.,

¶61

Hyderabad. 5 M/s. Reborn Motors, Door No.76-14-226/4, Kanakadurga Street, Vijayawada, rep.by its Proprietor Sri

¶62

M.Kungumam, 6 M/s. Harban Singh, W-184, Mayapuri Phase-II, New Delhi-

¶63

64, rep.by its Prop. Harban Singh, 7 M/s. Jai Shakti Automobilies, Door No.76-14-226/4,

¶64

Kanakagurga Street, Vijayawada, rep.by its Prop. Sri A.

¶65

Anguraj. 8 M/s. Prakash Motor Stores, W-7, 73, Phase -II, Mayapuri,

¶66

New Delhi. rep.by its Manager. 9 M/s. Mahaboob Ali, 19-2-18/D/7, Misri Gunj, Hyderabad,

¶67

rep.by its Prop. Mahaboob Ali. 10 Additional Commissioner (CT) (L), Andhra Pradesh,

¶68

Hyderabad.

¶69

.....RESPONDENTS

¶70

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 or order or direction particularly one in the nature of writ of Mandamus granting stay of collection of the disputed tax of Rs.12,33,347/- arising in pursuance of the stay rejection order of the tenth respondent dated 11-08-2004 read with the assessment order dated 15-09-2003 for the assessment year 2002-03 (Provisional) (August, 2002) pending disposal of the appeal before the second respondent or to pass.

¶71

Counsel for the Petitioner:MR.S.KRISHNA MURTHY Counsel for the Respondent No.: GP FOR TRANSPORT

¶72

The Court made the following :

¶73

COMMON ORDER (Per MHSA,J)

¶74

While ordering notice before admission in all these cases, stay of recovery was directed by orders dated 2.11.2004.

¶75

2. It is represented that as the applications filed for stay of collection of disputed tax were rejected, pending disposal of the appeals before the 2^nd respondent, the present writ petitions are filed.

¶76

3 . The learned counsel for the petitioners submits that as the said appeals before the 2^nd respondent, have been dismissed, the instant writ petitions are rendered infructuous.

¶77

4. Accordingly the instant writ petitions are dismissed as infructuous and consequently the interim orders shall stand vacated forthwith. No order as to costs.

M.H.S.ANSARI,J

T.CH.SURYA RAO,J

AVS

DATE:17.02.2005

To.

1 Assistant commissioner (CT), LTU, Secunderabad Division,

¶84

Secunderabad.

¶85

2 Appellate Deputy Commissioner (CT), Secunderabad

¶86

Division, Hyderabad.

¶87

3 Commissioner of Commercial Taxes, Andhra Pradesh,

¶88

Hyderabad.

¶89

4 Principal Secretary, Revenue Department, Govt. of A.P.,

¶90

Hyderabad.

¶91

5 M/s. Reborn Motors, Door No.76-14-226/4, Kanakadurga Street, Vijayawada, rep.by its Proprietor Sri

¶92

M.Kungumam,

¶93

6 M/s. Harban Singh, W-184, Mayapuri Phase-II, New Delhi-

¶94

64, rep.by its Prop. Harban Singh,

¶95

7 M/s. Jai Shakti Automobilies, Door No.76-14-226/4,

¶96

M/s. Andhra Pradesh State Road Transport v. Assistant Commissioner (Ct), Ltu, Secudnerabad

Case brief

What is this about?

What did the court decide?

M/s. Andhra Pradesh State Road Transport v. Assistant Commissioner (Ct), Ltu, Secudnerabad

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Parties & counsel

Coram

Case details

Similar cases

M/s.Speed Road Agencies, Vs Commercial Tax Officer

M/S Sri Shirdi Sai Enterprises Vs Commercial Tax Officer

M/s Speed Rod Agencies, Vs Commercial Tax Officer

M/S Speed Road Agencies, Vs Commerical Tax Officer

M/s.Sri Guru Raghavendra Traders, Vs Commercial Tax Officer, Convent Street

M/s.Andhra Pradesh State Road Transport Corporation, Vs Assistant Commissioner (Ct), Ltu