M/S.Amaravathi Enterprises v. The Assistant Commercial Tax Officer,

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE A.SHANKAR NARAYANA Writ Petition No.36571 of 2016 ORDER: (Per the Hon'ble The Acting Chief Justice Ramesh Ranganathan) Heard Sri M.Venkatram Reddy, learned counsel for the petitioner, and Sri Shaik Jeelani Basha, learned Special Standing Counsel for Commercial Taxes and, with their consent, the writ petition is disposed of at the stage of admission. The proceedings under challenge in this writ petition is a show cause notice dated 27.09.2016 calling upon the petitioner to show cause why the detained goods should not be confiscated.

Sri Shaik Jeelani Basha, learned Special Standing Counsel for Commercial Taxes, would submit that the Assistant Commercial Tax Officer, (LTU Section), Anantapur has passed an order of confiscation on 21.10.2016. A copy of the said order has been placed for our perusal. As the proceedings under challenge in this writ petition is the show cause notice, and as a confiscation order has itself been passed later, the cause in the writ petition does not survive.

Sri M.Venkatram Reddy, learned counsel for the petitioner, seeks liberty to challenge the order of confiscation. Granting liberty as sought for, the Writ Petition is dismissed as infructuous. Miscellaneous petitions pending, if any, shall also stand dismissed. There shall be no order as to costs.

_________________________________ (RAMESH RANGANATHAN, ACJ) _____________________________ (A.SHANKAR NARAYANA, J) 28th October 2016 JSU

THE HON'BLE THE ACTING CHIEF JUSTICE RAMESH RANGANATHAN AND THE HON'BLE SRI JUSTICE A.SHANKAR NARAYANA Writ Petition No.36571 of 2016 Date: 28.10.2016 JSU