The Assessment order dated 17-11-2011 passed by the 2nd respondent for the period April, 2009 to January, 2011 under the provisions of the A.P. VAT Act, 2005 (for short ‘the 2005 Act’) is assailed in this writ petition, inter alia on the ground that a common Assessment Order for the period April, 2009 to January, 2011 cannot be passed, since Section 2 (36) of the 2005 Act defines tax period as a calendar month or any other period as may be prescribed, and no other period other than a calendar month has been prescribed by the Rules made under the Act; and on the ground that the Assessment Order is contrary to the provisions of Section 4 (9) (d) of the 2005 Act, which enjoins that ‘every dealer, other than those mentioned in clause (a) and (b) and whose annual total turnover is more than rupees five lakhs and less than rupees one crore and fifty lakhs (1.5 crore) shall pay tax at the rate of four percent (4%) of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or caterer.’ The contention is that the 2nd respondent erroneously interpreted this provision as restricted to the turnover comprising sales within the premises and erred in concluding that sales made outside the licenced premises are not to be computed under Section 4 (9) (d) of the 2005 Act.

THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION No. 1322 of 2012 Dated: 23-1-2012 Between M/S Sri Balaji Ghee Sweets and Home Foods, Vijayawada, rep. by its Proprietor Mr.K.Srinivasa Rao …Petitioner And The Deputy Commissioner (CT), No.I Division, Vijayawada and others …Respondents Oral order: (Per Hon’ble Sri Justice Goda Raghuram) The Assessment order dated 17-11-2011 passed by the 2nd respondent for the period April, 2009 to January, 2011 under the provisions of the A.P. VAT Act, 2005 (for short ‘the 2005 Act’) is assailed in this writ petition, inter alia on the ground that a common Assessment Order for the period April, 2009 to January, 2011 cannot be passed, since Section 2 (36) of the 2005 Act defines tax period as a calendar month or any other period as may be prescribed, and no other period other than a calendar month has been prescribed by the Rules made under the Act; and on the ground that the Assessment Order is contrary to the provisions of Section 4 (9) (d) of the 2005 Act, which enjoins that ‘every dealer, other than those mentioned in clause (a) and (b) and whose annual total turnover is more than rupees five lakhs and less than rupees one crore and fifty lakhs (1.5 crore) shall pay tax at the rate of four percent (4%) of the taxable turnover of the sale or supply of goods, being food or any other article for human consumption or drink served in restaurants, sweet-stalls, clubs, any other eating houses or anywhere whether indoor or outdoor or caterer.’ The contention is that the 2nd respondent erroneously interpreted this provision as restricted to the turnover comprising sales within the premises and erred in concluding that sales made outside the licenced premises are not to be computed under Section 4 (9) (d) of the 2005 Act. The petitioner has an appellate remedy before the Appellate Deputy Commissioner under the provisions of the Act. Hence this Court is not inclined to exercise jurisdiction to entertain this writ petition under Article 226 of the Constitution. The writ petition is accordingly dismissed at the stage of admission, granting liberty to the petitioner to pursue the appellate remedy. No costs. __________________________ GODA RAGHURAM, J 23rd January, 2012 __________________________ N. RAVI SHANKAR, J GRR