06-2010 BETWEEN; M/S. BINAY PANDEY SHAMBHU KUMAR v. COMMERCIAL TAX OFFICER, GUNTUR

THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE R.KANTHA RAO W.P.NOs. 6758, 16952 of 2006 & 1672, 1680 of 2010 ORAL COMMON ORDER: (Per GR,J) In W.P.No.16952 of 2006 the order of assessment passed on the basis of orders of the State Government in G.O.Ms.No.558, Revenue, dated 13-06-1967 is assailed and in the other two writ petitions the orders of the State Government in G.O.Ms.No.558, Revenue, dated 13-06-1967 are assailed as being arbitrary, without the authority of law and contrary to the powers conferred on the State Government under sub-section (5) of Section 8 of the Central Sales Tax Act, 1956, and Section 5 of the said Act read with Section 38 of the A.P.G.S.T.Act,1957 and as ultra vires Article 286 of the Constitution and invalidation of the orders of assessment, passed under the provisions of A.P.G.S.T.Act,1957, as specified in these writ petitions, is also sought. It is represented by Sri Bhaskara Reddy Vemireddy, the learned counsel for the petitioners and the position is fairly conceded by the learned Government Pleader that these writ petitions are covered by the judgment of a learned Division Bench of this Court dated 23-03-2010 in W.P.No.16926 of 2006 and the writ petitions are required to be allowed on the basis of the said judgment. In view of the submissions above, these writ petitions are allowed as prayed for. The orders of the State Government in G.O.Ms.No.558, Revenue, dated 13-06-1967 are declared unsustainable and quashed. The orders of assessment challenged in these writ petitions stand quashed. It is however open to the appropriate assessing authority to take appropriate steps in accordance with law, but in conformity with the declarations herein. No order as to costs. ______________ GODA RAGHURAM,J ______________ R.KANTHA RAO,J 28th JUNE 2010. TSNR