CHAITANYA ENTERPRISES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India seeking for issuance of a writ order or direction more particularly one in the nature of writ of mandamus declaring the action of respondent No.2 in passing the impugned order dtd. 6/7/2009 in Form 305 levying tax on the basis of best judgment assessment for the tax period September 2005 to February 2008 in spite of the fact that petitioner had already discharged its liability of tax in terms of the composition exercised by it, as illegal, arbitrary, high-handed, without authority of law and jurisdiction, and the same amounts to acting in violation of the provisions of the Act as well as principles of natural justice; consequently, to set aside the same and restrain the respondents from taking any coercive steps for recovery of the disputed demands pursuant to the order passed by respondent No.2 dtd. 6/7/2009.

(2.) Heard Mr. S. Srikanth Goud, learned counsel representing Mr. V. Bhaskar Reddy, learned counsel for the petitioner; and Mr. T. Chaitanya Kiran, learned Assistant Government Pleader representing learned Special Government Pleader for State-Tax, for the respondents.

(3.) The Writ Petition is one which has been filed by the petitioner in the year 2009 and petitioner enjoys an interim protection since then so far as the impugned order is concerned.