M/s. Kalyani Straw Boards Ltd v. The Commercial Tax Officer, Jubilee Hills Circle, Hyderabad
Case at a glance
Outcome
Disposed of
does not survive and, accordingly, the petition is disposed of as
Provisions considered
Judgment
Cause title
Between: M/s. Kalyani Straw Boards Ltd., Plot No. 564/A-12, Road No.92, Jubilee Hills, Hyderabad. Rep. by its Executive Director, Smt. P.Kalyani ..... PETITIONER
AND The Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. .....RESPONDENT
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 to issue an appropriate writ or order or direction more particularly one in the nature of Writ of Mandamus declaring the inaction of the respondent in not issuing the certified copies of the assessment orders sought by the petitioenr vide letter dated 03.05.2008 as arbitrary, contrary to the Provisions of the AP General Sales Tax Act and Central Sales Tax Act and conseqeutnly direct assessment orders forthwith and also direct the issue statutory way bills and pass the certified copies of the respondent Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN
WRIT PETITION NO: 18172 of 2008
ORAL ORDER:
(Per Sri Anil R. Dave, CJ) The grievance which has been ventilated in this petition is with regard to non-supply of certified copies of certain assessment orders made under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 (for short ‘the APGST Act’), and the Central Sales Tax Act, 1956 (for short ‘the CST Act’). It is the case of the petitioner that in spite of the request made to the respondent- authorities in letter dated 03.05.2008, the certified copies of assessment orders have not been supplied to the petitioner and, therefore, the petitioner has been constrained to approach this Court by way of this petition. In pursuance of the notice issued by this Court, a counter affidavit has been filed by the Commercial Tax Officer, Jubilee Hills Circle, Hyderabad, stating that the certified copies, as required by the petitioner of the assessment orders referred to in the letter dated 03.05.2008, had already been supplied to the petitioner at an earlier point of time.
It has been further submitted in para 7 of the counter affidavit that with regard to supply of certified copies of the assessment orders pertaining to assessment years commencing from 1988-89 to 1995-96 made under the APGST and CST Acts, there is no evidence available with the department to show that the copies had been supplied for the reason that a fire accident had taken place in the office of the Commercial Tax Officer in the month of May, 1996 and the record pertaining to the aforesaid years had been destroyed due to the fire. It has been further submitted that evidence with regard to supply of assessment orders pertaining to the assessment years from 1996-97 to 1999-2000 made under the APGST and CST Acts is available. It has been however submitted that once again copies of assessment orders required by the assessee have been sent by registered post on 21.08.2008. It has been thus submitted that the grievance ventilated in the petition now does not survive.
Operative part
The learned Advocate appearing for the petitioner has fairly submitted that copies sent to the petitioner on 21.08.2008, after filing of this petition, have now been received by the petitioner. In view of the above fact, the cause for filing the petition does not survive and, accordingly, the petition is disposed of as infructuous with no order as to costs. ___________________ ANIL R. DAVE, CJ _____________________________ RAMESH RANGANATHAN, J 29th January, 2009 CVRK
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: does not survive and, accordingly, the petition is disposed of as
Which statutory provisions did this judgment involve?
Constitution of India — art. 226; Provisions of the AP General Sales Tax Act; Central Sales Tax Act; Andhra Pradesh General Sales Tax Act, 1957; Central Sales Tax Act, 1956.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.