APHC010102952006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE NINETEENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23137/2006 Between: 1. M/S. SUDALAGUNTA SUGARS LIMITED., TIRUPATI-517 501., T.P. AREA, TIRUPATI-517 501, REP. BY ITS CHAIRMAN AND MANAGING DIRECTOR MR. S. JAYARAM CHOWDARY. ...PETITIONER AND 1. THE COMMERCIAL TAX OFFICER CHITTOOR DIST ANOTHER, TIRUPATI, CHITTOOR DISTRICT. 2. THE DEPUTY COMMISSIONER CT, CHITTOOR, CHITTOOR DISTRICT. ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased toto issue an appropriate writ order or direction more particularly one in the nature of writ of Mandamus declaring the action of the 2nd Respondent in passing the impugned re-assessment order in proceedings G.I. No. 3806/99-2000/RC No. A1/1386/2005-1 dt. 10-8-2006 as illegal,arbitrary, high handed and without authority of law and jurisdiction and set aside the same and declare that the passing of the impugned re-assessment order by the 2nd Respondent is contrary to Section 14(5) of the APGST Act since identical questions of law are pending consideration before the Hon'ble High Court in TRC No. 12 of 2006 filed by the petitioner for the assessment year 1998-99 2 and the petitioner is entitled for deferral of proceedings till the question of law is decided by the Hon'ble Court and pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. IA NO: 1 OF 2006(WPMP 29473 OF 2006 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings in pursuance of the impugned re- assessment order of the 2nd Respondent in proceedings G.I. No. 3806/99- 2000/Rc No. A1/1386/2005-1 dt. 10-8-2006 pending disposal of the writ petition and pass such other order or orders Counsel for the Petitioner: 1. BHASKAR REDDY VEMIREDDY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 3 The Court made the following order: (Per Hon’ble Sri Justice R.Raghunandan Rao) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents. 2. The issue raised in the present case is covered by the order of this Court, dated 05.11.2025 in W.P.No.8432 of 2008. 3. Accordingly, this Writ Petition is disposed of in terms of the order, dated 05.11.2025 in W.P.No.8432 of 2008. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 19.01.2026 KA 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 23137/2006 Date: 19.01.2026 KA