THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION No. 9911 OF 2008 ORDER: (per Hon’ble Sri Justice P.Sam Koshy)

Mr.Mohammed Rafi, learned counsel representing Mr. Shaik Jeelani Basha, learned counsel for the petitioner and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned Special Government Pleader for State Tax for the respondents. Perused the record.

2. The instant writ petition is filed by the petitioner under Article 226 of the Constitution of India assailing the orders passed by the 1^st respondent dated

04.02.2008 under the AP VAT Act, 2005.

3. One of the primary contentions raised by the petitioner is the competence and jurisdiction of the 1st respondent-Officer in passing the impugned order dated 04.02.2008. The contention of the petitioner is that it is the Commercial Tax Officer, Sangareddy, who is the jurisdictional assessing authority, whereas, it is the 1^st respondent-Commercial Tax Officer, Medak District, who has passed the order.

4. Today, when the matter is taken up for hearing, Mr.Mohammed Rafi, learned counsel representing Mr.Shaik Jeelani Basha, learned counsel for the petitioner referring to the earlier decision of this High Court in the case of Sri Balaji Flour Mills v. Commercial Tax Officer, 2010 SCC Online AP 1187 contended that the issue of competence and jurisdiction of the Assessing Officer has already decided vide the said judgment of a

Division Bench of this High Court and which is still holding good and a batch of writ petitions of similar nature have already been allowed relying upon the judgment passed by this High Court in the case of Sri Balaji Flour Mills v. Commercial Tax Officer

5. Learned Assistant Government Pleader appearing on behalf of the learned Special Government Pleader for the State Tax does not dispute the fact so far as the competence and jurisdiction is concerned and also so far as the judgment under similar facts in the case of Sri Balaji Flour Mills v. Commercial Tax Officer

6. In view of the aforesaid factual matrix of the case, we are also inclined to allow the present Writ Petition only on the aspect of jurisdiction of the 1^st respondent following the view taken by a Division Bench of this High Court in the case of Sri Balaji Flour Mills v.

Commercial Tax Officer.

7. As a consequence, the instant Writ Petition stands allowed. The impugned order stands set aside/quashed holding it to be without jurisdiction.

There shall be no order as to costs.

Consequently, miscellaneous petitions pending, if any, shall stand closed.

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P.SAM KOSHY, J __________________________________

SUDDALA CHALAPATHI RAO, J

23.09.2025

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