APHC010581122010 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 NOs: 5951, 5975, 5978, 8448, 8449, 8450, 10537, 10545, 12756 AND 12774 OF 2010 In W.P.No.5951/2010 Between: 1. M/S. PRAGALAPATI KRISHNA MURTHY, W.G. DIST., UNAGATLA- 534 342 VIZ: NIDADAVOLE, W.G. DISTRICT, REP. BY ITS PROPRIETOR P. KRISHNA MURTHY ...PETITIONER AND 1. COMMERCIAL TAX OFFICER NIDADAVOLE ANOTHER, NIDADAVOLE 2. DEPUTY COMMISSIONER CT, ELURU DIVISION, ELURU ...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 toissue a writ or order or direction particularly one in the nature of writ of Mandamus granting stay of collection of the disputed tax of Rs. 1,13,016/- for the year 1997-98 (APGST) arising in pursuant of the order of the Sales Tax Appellate Tribunal iln T.A.No. 28 of 2000 dt. 23-3-2000 read with the revision order passed by the second respondent dt. 26-11-1999 pending disposal of the Tax Revision Case NO. 146 of 2009 filed before this Hon'ble Court or to pass 2 In W.P.No.5975/2010 Between: 1. M/S. PRAGALAPATI KRISHNA MURTHY, W.G. DIST., UNAGATLA- 534 342 VIZ: NIDADAVOLE, W.G. DISTRICT, REP. BY ITS PROPRIETOR P. KRISHNA MURTHY ...PETITIONER AND 1. COMMERCIAL TAX OFFICER NIDADAVOLE ANOTHER, NIDADAVOLE 2. DEPUTY COMMISSIONER CT, ELURU DIVISION, ELURU ...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 to issue a writ or order or direction particularly one in the nature of writ of Mandamus granting stay of collection of the disputed tax of Rs. 90,200/- for the year 1996-97 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No. 34 of 2000 dt. 23-3-2000 read with the revision order passed by the second respondent dt. 27-11-1999 pending disposal of the Tax Revision Case NO. 149 of 2009 filed before this Hon'ble Court or to pass In W.P.No.5978/2010: Between: 1. M/S. PRAGALAPATI KRISHNA MURTHY, W.G. DIST., UNAGATLA - 534 342, VIA: NIDADAVOLE, WEST GODAVARI DISTRICT, REPRESENTED BY ITS PROPRIETOR SRI P.KRISHNA MURTHY. ...PETITIONER AND 1. C T O NIDADAVOLE ANOTHER, NIDADAVOLE. 2. DEPUTY COMMISSIONER CT, ELURU DIVISION, ELURU. ...RESPONDENT(S): 3 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 toissue a Writ or order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.1,21,080/- for the year 1995-96 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No.27 of 2000, dated 19.3.2000 read with the revision order passed by the second respondent dated 27.11.1999 pending disposal of the Tax Revision Case No.153 of 2009 filed before this Hon'ble Court. In W.P.NO.8448/2010: Between: 1. M/S. SAROJA ENTERPRISES, W.G. DIST., GANTAVARIGUDEM, (VIA) NALLAJERLA, WEST GODAVARI DISTRICT REP. BY ITS PROPRIETOR, T. KRISHNA. ...PETITIONER AND 1. C T O TADEPALLIGUDEM ANO, TADEPALLIGUDEM. 2. DEPUTY COMMISSIONER CT, ELURU. ...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 a writ or order or direction particularly one in the nature of writ of mandamus granting stay of collection of disputed tax of Rs.3,68,856/- for the assessment year 1996-97 (APGST) arising in pursuance of the order of Sales Tax Appellate Tribunal in T.A.No.1463 of 1999 dated 28.01.2010, pending disposal of the Tax Revision Case before this Hon'ble Court In W.P.No.8449/2010: Between: 1. M/S. SAROJA ENTERPRISES, W.G. DIST., (VIA) NALLAJERLA, WEST GODAVARI DISTRICT, REPRESENTED BY ITS PROPRIETOR, T.KRISHNA. 4 ...PETITIONER AND 1. C T O TADEPALLIGUDEM ANOTHER, TADEPALLIGUDEM. 2. DEPUTY COMMISSIONER CT, ELURU. ...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 to issue a writ or order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.2,82,212/- for the assessment year 1997-98 (APGST) arising in pursuance of the order of Sales Tax Appellate Tribunal in T.A.No.1465 of 1999, dated 28.01.2010, pending disposal of the Tax Revision Case before this Hon'ble Court or to pass. In W.P.No.8450/2010: Between: 1. M/S.SAROJA ENTERPRISES, NALLAJERLA,W.G.DISTRICT, WEST GODAVARI DISTRICT,REP.BY ITS PROPRIETOR T.KRISHNA ...PETITIONER AND 1. COMMERCIAL TAX OFFICER TADEPALLIGUDEM ANOTHER, S/O. CHINNA NARASIMHULU R/O. MUTHYALAPADU VILLAGE, CHAGALAMARRI MANDAL, KURNOOL DISTRICT. 2. THE DEPUTY COMMISSIONER CT ELURU, W & P, VIJAYWADA, KRISHNA 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 a writ or order or direction particularly one in the nature of writ of mandamus granting stay of collection of the disputed tax of Rs.3,10,467/- for the assessment year 1995-96 (APGST) arising in pursuance of the order of Sales Tax Appellate Tribunal in TA.No.1462 of 1999 dated 5 28.1.2010 pending disposla of the Tax Revision Case before this Hon`ble court or to pass In W.P.No.10537/2010: Between: 1. M/S.JAVAJI INDUSTRIES, ELURU, WEST GODAVARI DISTRICT,REP.BY ITS PARTNER SRI.J.RAGHURAM ...PETITIONER AND 1. COMMERCIAL TAX OFFICER ELURU 2 OTHERS, JBS PICKET,SECUNDERABAD 2. THE APPELLATE DEPUTY COMMISSIONER CT VIJAYAWADA, JBS PICKET,SECUNDERABAD 3. THE JOINT COMMISSIONER CT LEGAL HYDERABAD, W/O LATE SWARNY NAIDU LABOUR DESAPATRUNIPALEM VILLAGE CHINTALAPALEM REVENUE VILLAGE KOTTAVALASA MANDAL ...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 writ order or direction particularly one in the nature of writ of mandamus granting stay of collection of the disputed tax of Rs,.1,63,676/- for the assessment year 1999-2000(APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal, in TA.No.831 of 2003 dated 29.9.2009 pending disposal of the Tax Revision Case or to pass In W.P.No.10545/2010: Between: 1. M/S. JAVVAJI INDUSTRIES, ELURU, W.G. DIST., GNT ROAD, NEAR EASTERN LOCKS, ELURU, WEST GODAVARI DISTRICT. REP. BY ITS PARTNER SRI J.RAGHURAM. ...PETITIONER AND 6 1. C T O ELURU 2 OTHERS, ELURU. 2. APPELLATE DEPUTY COMMISSIONER CT, VIJAYAWADA. 3. JOINT COMMISSIONER CT LEGAL, HYDERABAD. ...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 writ order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.1,39,852/- for the assessment year 1997-98 (APGST) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A.No. 829 of 2003, dated 30-09-2009 pending disposal of the Tax Revision Case or to pass In W.P.No.12756/2010: Between: 1. P.M.RAJU, S/O.URABANNA SUPERINTENDING ENGINEER (CIVIL) VISAKHAPATNAM PORT TRUST, VISAKHAPATNAM R/O.H.NO.TYPE-V 48 HARBOUR PART EXTENSION NEAR RK BEACH, VISAKHAPATNAM-3 ...PETITIONER AND 1. THE CHAIRMAN VISAKHAPATNAM PORT TRUST VISAKHAPATNAM, REP. BY ITS DEPUTY DIRECTOR OPP: OLD GANDHI MEDICAL COLLEGE, BASHEERBAGH HYDERABAD 2. GOVERNMENT OF INDIA REP BY ITS SECRETARY, MINISTRY OF SHIPPING, TRANSPORT BHAVAN,NEW DELHI ...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 call for the records pertaining to proceedings No.QPER/D- CELL/Engg/PMR/338/02 dated 26.4.2010 issued by the first respondent and set aside the same as illegal,arbitrary,violative of principles of natural justice contrary to Visakhapatnam Port Trust Employees Regulations 1968 biased amounting to malicious act,unconstitutional and consequently direct the 1st respondent to promote the petitioner for which he is entitled on regular basis 7 with all consequential benefits by issuance of writ order or direction more particularly one in the nature of writ of Certiorari and pass In. W.P.No.12774/2010: Between: 1. M/S. BHARAT OIL SALES DEPOT, HINDUPUR, 6-3-76, SWAMY BUILDINGS, MAIN ROAD, HINDUPUR 515 201 REP. BY ITS PROPRIETOR SRI. P. RAMAKRISHNA PRASAD ...PETITIONER AND 1. COMMERCIAL TAX OFFICER HINDUPUR ANO, HINDUPUR 2. APPELLATE DEPUTY COMMISIONER CT, KURNOOL ...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 to issue writ order or direction particularly one in the nature of writ of Mandamus granting stay of collection of the disputed penalty of Rs. 3,87,438/- for the assessment year 1999-00 ( APGST ) arising in pursuance of the order of the Sales Tax Appellate Tribunal in T.A. No. 186 of 2005 dt. 09-12-2009 pending disposal of the Tax Revision Case pending before this Hon'ble Court or to pass such Counsel for the Petitioner(S): 1. S KRISHNA MURTHY Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 8 The Court made the following Common Order: (Per Hon’ble Sri Justice R.Raghunandan Rao) Since the issue involved in all these writ petitions is one and the same, they are disposed of by way of this common order. 2. In all these cases, interim stay was sought, in the Tax Revision Cases, pending before this Court. It is submitted that the said Tax Revision Cases were disposed of. 3. In the circumstances, nothing survives in these writ petitions and thereby, the Writ Petitions are closed. 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 9 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NOs: 5951, 5975, 5978, 8448, 8449, 8450, 10537, 10545, 12756 AND 12774 OF 2010 Date: 19.01.2026 KA