B.V.R Brothers Rep By Its Managing Partner v. The Superintending Engineer,

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE A.SHANKAR NARAYANA WRIT PETITION NO.6207 OF 2008 ORDER: {Per the Hon'ble the Acting Chief Justice Ramesh Ranganathan} The relief sought for in this Writ Petition is to declare the action of the respondents in deducting the tax at 41⁄2% on the construction of out-let on SKFF channel including excavation of tail channel covered by agreement dated 30.06.1998. In the counter affidavit filed by the third respondent, it is stated that the Deputy Commissioner (CT), Nellore revised the order in exercise of powers under Section 20(2) of the APGST Act and as a result of the order under revision dated 28.03.2008, it is the petitioner who has to pay a sum of Rs.7,263/- for the assessment year 2002-03. In view of the subsequent order of revision dated 26.04.2008 which was passed after the Writ Petition was filed on 24.03.2008, it is evident that the relief sought for in this Writ Petition cannot be granted.

The Writ Petition is accordingly dismissed. There shall be no order as to costs. Miscellaneous petitions, if any, pending shall stand dismissed.

_________________________________ (RAMESH RANGANATHAN, ACJ) _____________________________ (A.SHANKAR NARAYANA, J) 17th November 2016 RRB