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2026:APHC:16891 APHC010524612009

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3529]

(Special Original Jurisdiction)

MONDAY, THE THIRTIETH DAY OF MARCH TWO THOUSAND AND TWENTY SIX

PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 10233/2009

Between:

1. V . RAM MOHAN RAO,, S/O. SEETHARAMAIAH, PLOT NO. 31, KALYAN NAGAR PHASE-I, HYDERABAD.

...PETITIONER AND

1. T HE COMMERCIAL TAX OFFICER, GOVERNOR PET, VIJAYAWADA. 2. T HE APPELLATE DEPUTY COMMISSIONER CT, D.NO. 40-5-19/9B,

MOGALRAJAPURAM, VIJAYAWADA.

3. T HE JOINT COMMISSIONER CT LEGAL, O/O. THE COMMISSIONER OF COMMERCIAL TAXES, ANDHRA PRADESH, HYDERABAD.

...RESPONDENT(S):

Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toto issue a writ of mandamus or any other approopriate writ or order or direction decalring the action of the 3rd Respondent in passing the impunged order dated 24-03-2009 revising the remand order of the 2nd respondent dated 22-05-2007 for the year 2003-04 as arbitrary, illegal, contrary to the provisions of the Act, settled legal position, and without

jurisdiction and consequently set aside the same and to pass

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W.P.No.10233 of 2009 IA NO: 1 OF 2009(WVMP 2883 OF 2009

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased vacate the Interim stay dt. 20.5.2009 granted in W.P.M.P.No.13192 of 2009 in

W.P.No.10233 of 2009.

IA NO: 2 OF 2009(WPMP 13192 OF 2009 Petition under Section 151 CPC praying that in the circumstances stated

in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned order dated 24-

03-2009 of the 3rd Respondent for the year 2002-03, in the interest of justice.

Counsel for the Petitioner:

1. DANTU SRINIVAS( SPL SC FOR CT)

2. GUDURI VENKATESWARA RAO Counsel for the Respondent(S):

1. GP FOR COMMERCIAL TAX (AP)

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W.P.No.10233 of 2009 The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)

The petitioner is a contractor undertaking works contracts on his own or

as a sub-contractor to other main contractors.

2. The assessment, of the petitioner, for the assessment year, 2003-2004, was taken up by the Commercial Tax Officer, Governorpet Circle and an order of assessment, dated 09.01.2006, came to be passed. In these assessment proceedings, the Commercial Tax Officer, had rejected the contention of the petitioner that, a turnover of Rs.3,71,68,351/-, would be exempted as the said turnover, relates to works contracts executed, in the State of Madhya Pradesh and outside the State of Andhra Pradesh. Similarly, the contention of the petitioner that, a turnover of Rs.4,36,64,734/-, is not taxable as the tax, on the said turnover was already paid by the main Contractors, who had sub

contracted the said works to the petitioner, had also been rejected.

3. Aggrieved by this order of assessment, the petitioner had approached the Appellate Deputy Commissioner, who disposed of the Appeal, by an order, dated 22.05.2007, remanding the matter back to the Assessing Officer, for ascertaining whether the petitioner was entitled to an exemption, in relation to the turnovers claimed to have been executed, in the State of Madhya Pradesh and whether the main Contractors had paid tax on the turnover, relating to the

sub-contract work executed by the petitioner.

4. The Revisional Authority, set aside the order of the Appellate Deputy Commissioner, by a revisional order, dated 24.03.2009. Aggrieved by this

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W.P.No.10233 of 2009 order of revision, the petitioner has approached this Court, by way of the

present Writ Petition.

5. The petitioner, in response to the show-cause notice, issued by the Revi