M/S. Sree Laxmi Constructions v. Deputy Commissioner

THE HIGH COURT FOR THE STATE OF TELANGANA THE HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND THE HON'BLE SRI JUSTICE P. KESHAVA RAO WRIT PETITION No.5658 OF 2019 Date: 22.03.2019 Between:

M/s. Sree Laxmi Constructions, Special Class Contractors, Mahabubnagar, Represented by its Managing Partner.

... Petitioner v.

Deputy Commissioner (State Tax), Audit, Mahabubnagar STU, Mahabubnagar and others.

... Respondents For Petitioner : Sri K. Raji Reddy For Respondents : G.P. for Commercial Tax and Mr. T. Vinod Kumar Gist :

Head Note :

Cases Referred : Nil

HONOURABLE SRI JUSTICE V. RAMASUBRAMANIAN AND HONOURABLE SRI JUSTICE P. KESHAVA RAO WRIT PETITION No.5658 OF 2019 ORDER: (Per V. Ramasubramanian, J) The petitioner has come up with the above writ petition challenging an order of assessment passed under the Telangana Tax on Entry of Goods into Local Areas Act, 2001.

2. Heard Mr. K. Raji Reddy, learned counsel for the petitioner and Mr. T. Vinod Kumar, learned Special Standing Counsel for the respondents.

3. The petitioner has an effective alternative remedy of appeal as against the impugned order. Since the objections of the petitioner to the impugned order are factual, it is better that the petitioner goes before the Appellate Authority.

4. Therefore, leaving it open to the petitioner to file the statutory appeal as against the impugned order, this writ petition is closed. Since the time limit for filing the appeal would expire on 24.03.2019 and also the petitioner had come up before this Court, the appeal shall be entertained, if filed, on or before 08.04.2019.

5. Hence, the Writ Petition is closed. The miscellaneous petitions, if any, pending shall stand closed. No order as to costs. __________________________ V. RAMASUBRAMANIAN, J ___________________ P. KESHAVA RAO, J March 22, 2019 Note:

The original impugned order, if filed, shall be returned by the Registry to the petitioner to enable them to file an appeal. B/o.KTL