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M/S. Sudalagunta Hotels Ltd. Chittoor ... vs Asst. Commr. Ct L.T.U. Chittoor Dist.
2024 Latest Caselaw 1298 AP

Citation : 2024 Latest Caselaw 1298 AP
Judgement Date : 15 February, 2024

Andhra Pradesh High Court - Amravati

M/S. Sudalagunta Hotels Ltd. Chittoor ... vs Asst. Commr. Ct L.T.U. Chittoor Dist. on 15 February, 2024

APHC010277722007
                      IN THE HIGH COURT OF ANDHRA PRADESH ::
                                    AMARAVATI
                               (Special Original Jurisdiction)
                                                                            [3464 ]

                     THURSDAY ,THE FIFTEENTH DAY OF FEBRUARY
                         TWO THOUSAND AND TWENTY FOUR
                                   PRESENT

           THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI

                   THE HONOURABLE SRI JUSTICE HARINATH.N

                       WRIT PETITION NO: 23105 OF 2007

Between:
  1. M/S. SUDALAGUNTA HOTELS LTD. CHITTOOR DIST., Chittoor
     District - 517 501 Andhra Pradesh, Rep. by its Managing Director
     Mr.S.Jayaram Chowdary.

                                                                 ...PETITIONER(S)
                              AND
   1. ASST COMMR CT L T U CHITTOOR DIST, Chittoor Division, Chittoor
      District.

                                                                 ...RESPONDENTS

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 respondent in passing the impugned best judgment assessment order Dated: 18-09-2007 for the assessment year 2004-2005 under A.P.G.S.T. Act by estimating and adding the alleged suppressed turnover basing on the input - output ratio obtained in other restaurants without there being any incriminating material as illegal, arbitrary, high handed, without authority of law and jurisdiction and contrary to the provisions of the Act and settled legal principles and set-aside the same and declare that best judgment assessment can not be passed on arriving the probable suppressions basing on the input-output ratio obtained from the other restaurants and pass such other order or orders.

I.A. NO: 1 OF 2007(WPMP. NO: 30109 OF 2007)

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 pursuant to the impugned Aassessment order passed by the respondent dt. 18.09.2007 for the Assessment Year 2004-2005 under the A.P.G.S.T. Act, pending disposal of the W.P. and pass such other order or orders.

Counsel for the Petitioner(s):SRI. BHASKAR REDDY VEMIREDDY

Counsel for the Respondents: GP FOR COMMERCIAL TAX (AP)

The Court made the following:

On 02.01.2024, the following order was passed:

"Since Sri Bhaskar Reddy Vemireddy, learned counsel for the petitioner has been designated as Senior Advocate, request has been made by Sri Shaik Jeelani Basha, learned counsel, to adjourn the matter to enable the petitioner to engage another counsel.

2. List after Sankranti Vacation, 2024 in the weekly cause list.

3. The matter will not be adjourned on the next date, since it pertains to the year 2007."

2. The matter pertains to the year 2007 and it is listed in the weekly

list.

3. Sri Bhaskar Reddy Vemireddy, learned Senior Counsel appearing

for the petitioner assisted by Ms. Harshitha, learned counsel submitted

inspite of the mail being sent to the petitioner, he has not received any

response. He seeks for adjournment.

4. In view of the order dated 02.01.2024, request for adjournment is

rejected.

5. Accordingly, the Writ Petition is dismissed for "want of

prosecution".

No order as to costs.

As a sequel thereto, miscellaneous petitions, if any pending, shall

also stand closed.

__________________________ RAVI NATH TILHARI, J

_______________________ HARINATH.N, J AG

THE HONOURABLE SRI JUSTICE RAVI NATH TILHARI

THE HONOURABLE SRI JUSTICE HARINATH.N

WRIT PETITION NO: 23105 OF 2007

Date: 15.02.2024

AG

 
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