In these joint writ petitions, the validity of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 was challenged. Relying on the prior holding in Sree Rayalaseema Alkalies that similar provisions were ultra vires Article 304, this Court allowed the petitions without costs.
Writ petitions were allowed without any order as to costs.
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THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN
WRIT PETITION Nos.14005 and 20354 OF 2007
Dated:19.06.2011
Between:
Tata Teleservices Limited Limited, Having its registered office at 10th Floor, Tower1, Jeevan Bharti, 124, Connaught Circus, New Delhi, and having it’s A.P. Circle Office at KLK Estate, Fateh Maidan Road, Hyderabad, represented by its Senior Executive – Legal Mr.Y.B.Seetharaman .. Petitioner
And State of Andhra Pradesh, represented by its Secretary, Ministry of Finance, Government of Andhra Pradesh, Government Secretariat, Hyderabad and others .. Respondents
THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN
WRIT PETITION Nos.14005 and 20354 OF 2007
COMMON ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan)
In these writ petitions the vires of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (2001 Act) is under challenge. A Division Bench of this Court in Sree Rayalaseema Alkalies and Allied Chemicals Limited, Hyderabad v. State of Andhra Pradesh[1] held that the provisions of 2001 Act were ultra vires under Article 304 of the Constitution of India. This Bench in M/s.Vijaya Traders, Kadapa v. the Commercial Tax Officer-I, Kadapa[2] , upheld the vires of Section 3 of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 1996 (1996 Act), but remanded the matter to the assessing authority to examine whether the vehicles in question were “motor vehicles” falling within the ambit of the 1996 Act. The assessing authority was required to seek the opinion of an expert from the transport department, if he considered it necessary.
Following the decision in Sree Rayalaseema Alkalies (supra) these writ petitions are accordingly allowed without any order as to costs.
(V.V.S. RAO, J)
______________________________ (RAMESH RANGANATHAN, J)
19.07.2011 KH
[1] (2008) APSTJ 46 1 [2] W.P.No.12455 of 2005 and batch, Dated 22.06.2011
2 issues framed by the court
Whether the vires of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 is sustainable.
How should the writ petitions be disposed of in light of the decision in Sree Rayalaseema Alkalies?
Colour shows how this judgement treated each authority
Sree Rayalaseema Alkalies and Allied Chemicals Limited, Hyderabad v. State of Andhra PradeshRelied on¶10
Sree Rayalaseema Alkalies and Allied Chemicals Limited, Hyderabad v. State of Andhra Pradesh
M/s.Vijaya Traders, Kadapa v. the Commercial Tax Officer-I, KadapaRelied on¶10
M/s.Vijaya Traders, Kadapa v. the Commercial Tax Officer-I, Kadapa
Tata Teleservices Limited
State of Andhra Pradesh
V.V.S. Rao
Ramesh Ranganathan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
