DHANALAKSHMI TRADERS TUNI Vs. STATE OF A P

JUDGEMENT

(1.) In these 18 Writ Petitions, out of which 14 Writ Petitions are already listed today and at the request of the learned counsel for the petitioners the other four writ petitions have been called for the question raised is the same. Therefore, they are heard together when they came up for admission.

(2.) The petitioners in the above writ petitions seek an appropriate writ to quash the impugned orders passed by the Commercial Tax Officer, Tuni, 2nd respondent herein, pertaining to different assessment years mentioned in the writ petitions, on 15.4.1995.

(3.) Sri T. Anantha Babu, the learned Senior Counsel appearing for the petitioners, contends that the impugned orders are wholly illegal and constitutionally unsustainable. The orders purport to have been passed under Section 33-BBof the Andhra Pradesh General Sales Tax Act (for short 'the Act') which, submits the learned counsel, has no application to the facts of the instant cases and if the provision is invoked to the case of inter-state trade, it would be unconstitutional, as such the provision has to be read down as not to apply to inter-state trade. It is further contended that the impugned orders are passed even without notices to the petitioners.