1THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.22404 OF 2004 Date:17.06.2011 Between: Smt.Pesala Vara Lakshmi .. Petitioner And The Government of Andhra Pradesh, Represented by its Deputy Commercial Tax Officer No.1, Nellore .. Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.22404 OF 2004 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner who, during the relevant time, was the dealer under the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1957, was engaged in the business of paddy under the name and style of M/s.Venkata Laxmi Traders. In order to recover tax dues for a sum of Rs.2,57,047/-, the respondent initiated action under the Andhra Pradesh Revenue Recovery Act, 1864 and issued notice in Form No.4 followed by a notice in Form No.5, dated 21.08.2004. Assailing the same, the petitioner filed the instant writ petition. This Court, while admitting the writ petition on 07.12.2004, passed an interim order staying the public auction scheduled on 08.12.2010 on condition of the petitioner depositing 50% of the tax arrears. But, the petitioner did not pay the arrears and moved yet another application being W.P.M.P.No.5620 of 2006. This Court having noticed that the petitioner failed to comply with the conditional order dated 07.12.2004, dismissed the said application. The matter is called today. Learned Special Counsel for Commercial Taxes submits that the petitioner did not comply with the conditional order passed by this Court. In that view of the matter, we are not inclined to exercise discretion in favour of the petitioner. It is settled law that a person who obtains orders injuncting some coercive action, but fails to comply with the conditions imposed by the Court, is not entitled for the benefit of discretion under Article 226 of the Constitution of India. The writ petition is, accordingly, dismissed. There shall be no order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 17.06.2011 KH