IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY SECOND DAY OF APRIL TWO THOUSAND AND TEN PRESENT THE HON'BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 2467 OF 2010 Between: M/s. Bothra Shipping Services, 28-2-47, Daspalla Centre, Suryabagh, Visakhapatnam, Rep.by its Authorised Signatory Mr. Neeraj Kumar Singh ..... PETITIONER AND The Assistant Commercial Tax Officer, Kakinada Circle, Kakinada, East Godavari Dist. .....RESPONDENT The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) The petitioner questions action of the respondent in detaining his loader bearing No.AP-31/AQ 1822 that was under transport through his lorry trawler bearing No. AP-31/W-7509 from Visakhapatnam to Kakinada by impugned notice dated 29.01.2010 demanding payment of tax of Rs.7,20,000/- and security deposit of Rs.14,40,000/- vide notice dated 30.1.2010 as illegal and arbitrary and to consequently set aside the same as no way bill is required as contemplated under Rule 55 of the A.P. VAT Rules read with Sec. 48 of the A.P. VAT Act. When this writ petition is taken up for hearing on admission, learned Government Pleader submits that the vehicle was released and as such no further orders need be passed in this writ petition. Recording the same, the writ petition is closed. It is, however, made clear that this does not preclude the respondents from conducing enquiry and pass appropriate orders in accordance with law and the petitioner shall participate in the same. No order as to costs. ____________________ Justice T.Meena Kumari __________________________ Justice Nooty Ramamohana Rao April 22, 2010 MAS