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2022 (8) TMI 608 - TELANGANA HIGH COURTConstitutionality of Section 3A of the Luxuries Tax Act - territorial jurisdiction to entertain the writ petition - whether this Court would have the territorial jurisdiction under Article 226 of the Constitution of India against the appellate order dated 31.05.2019 passed by the fourth respondent upholding the order dated 04.02.2017 passed by the second respondent? HELD THAT:- Admittedly, the show cause notice issued by the Commercial Tax officer, Visakhapatnam, dated 07.08.2015, has been challenged separately by way of another writ petition. But it is yet to come up for hearing. Therefore, if the claims of both the Commercial Tax Officers are actually sustainable in law, assuming that they are sustainable, the petitioner can always raise a valid point that there cannot be overlap of the claims. There cannot be two demands by two different authorities in respect of one liability. But that is a matter that does not strike at the root of the issue of jurisdiction of the respondent. Therefore, the second contention of the learned counsel for the petitioner also does not appeal to entertain the writ petition, especially at the stage of show cause notice, when the Supreme Court has granted liberty to whoever it is to issue show cause notice and proceed further. Therefore, there are no justification to entertain the writ petition at this stage. This Court held that the revised show cause notice was issued on liberty being given by Supreme Court. Therefore there was no justification to entertain the challenge to the said show cause notice. In so far the jurisdiction of the Commercial Tax Officer, Visakhapatnam or for that matter Assistant Commissioner of Commercial Taxes, Warangal is concerned, view taken by this Court was that - that is a matter which does not strike at the root of the issue of jurisdiction of the taxing authorities. Since it has not collected luxury tax, it is not liable to pay such tax, be it to the second respondent or to the third respondent. In the circumstances, to restrain the third respondent to perform its statutory duties following the liberty granted by the Supreme Court would not be justified - no action of the third respondent is under impugnment in the present writ proceeding. Therefore, no order against the third respondent is warranted. The writ petition is dismissed.
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