THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.5094 of 2004 06.06.2011 Between: M/s.Bachi Agro Products (P) Limited Rep. by its Managing Director …. Petitioner AND The Commercial Tax Officer, Vuyyuru And another. … Respondents THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.5094 of 2004 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The action of the first respondent in issuing Garnishee notice to the second respondent under Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 read with Section 14(2) of the Andhra Pradesh Rural Development Cess Act, 1996 on 20.02.2004 is under challenge. The petitioner’s grievance is that though it had submitted a representation on 12.02.2004 seeking implementation of the Government Orders in G.O.Ms.Nos.950 and 951, dated 09.10.2003, Garnishee Order has been issued without disposing of their representations. This Court passed an interim order on 24.03.2004 suspending operation of the proceedings dated 20.02.2004 whereunder the Garnishee notice was issued. In view of the interim order of suspension, Garnishee could not have been enforced. Since nearly seven years have lapsed, there is no reason now to examine the merits of the controversy. The cause in the writ petition does not necessitate adjudicate now and the writ petition is liable to be dismissed as infructuous. The writ petition is accordingly dismissed as infructuous leaving it open to the respondents, if they so consider it necessary, to take action in accordance with law for recovery of tax due including, if need be, issuing a Garnishee order afresh. No costs. _______________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 06.06.2011 pln