M/S. Alief Granites (P) Ltd., v. The Commercial Tax Officer,

I N THE HI GH COURT OF JUDI CATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH Coram :

HONOURABLE MR. JUSTI CE V.RAMASUBRAMANI AN And HONOURABLE SRI JUSTI CE J. UMA DEVI Delivered On:28-04-2017 W.P.No.11981/ 2017 Between:

M/s. Alief Granites (P) Ltd., Industrial Estate, Plamaner, Chittoor District, A.P., rep. by its Managing Director, K. Mohammed Ishack.

... Petitioner Vs.

1. The Commercial Tax Officer, Chittoor-II Circle, Near Devi Theatre, Tirupathi Road, Chittoor, Chittoor District, A.P.,

2. The State of Andhra Pradesh, rep. by the Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

... Respondents W.P.No.12000/ 2017 Between:

M/s. Faiza Exports, D.No.4/1, Balaram Quarters, Balaji Colony, Palmaner, Chittoor District, A.P., rep. by Its Proprietrix, Smt. K. Noorzehar.

... Petitioner Vs.

3. The Commercial Tax Officer, Chittoor-II Circle, Near Devi Theatre, Tirupathi Road, Chittoor, Chittoor District, A.P.,

4. The State of Andhra Pradesh, rep. by the Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

W.P.No.12037/ 2017 Between:

M/s. Ever New Granites, Industrial Estte, Palamner Chittoor District, A.P., rep. by its Proprietor, K. Mohammed Ishack.

... Petitioner

Vs.

1. The Commercial Tax Officer, Chittoor-II Circle, Near Devi Theatre, Tirupathi Road, Chittoor, Chittoor District, A.P.,

2. The State of Andhra Pradesh, rep. by the Secretary to the Government, Revenue (CT) Department, A.P. Secretariat Buildings, Velagapudi, Guntur District, A.P.

Counsel for the petitioner : Mr. G. Narendra Chetty (in all the W.Ps) Counsel for the respondents : Mr. Shaik Jeelani Basha (In all the W.Ps.) Special Standing Counsel Court made the following order:

THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN AND THE HON'BLE MS. JUSTI CE J. UMA DEVI COMMON ORDER: (Per VRS,J) Pursuant to the interim orders passed by us on the earlier occasion, the petitioners have made payment of the amount indicated by us.

2. Therefore, the writ petitions are allowed, the impugned orders are set aside and the matters are remanded back to the Assessing Officer. The petitioners shall file C & H Declarations, on or before 22.05.2017 before the Assessing Officer. Thereafter, the Assessing Officer shall fix a date of personal hearing and pass orders afresh.

3. As a sequel, pending miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs.

_____________________________ JUSTI CE V. RAMASUBRAMANI AN ____________________ JUSTI CE J. UMA DEVI 28th April, 2017 Js.

THE HON'BLE SRI JUSTI CE V. RAMASUBRAMANI AN AND THE HON'BLE MS. JUSTI CE J. UMA DEVI 28th April, 2017 Js.