THE HONOURABLE SRI JUSTICE B.PRAKASH RAO AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14009 of 2010 ORDER: (per the Hon’ble Sri Justice Ramesh Ranganathan) Heard Sri S.Niranjan Reddy, Learned Counsel for the petitioner and Sri P.Balaji Varma, learned Standing Counsel for Commercial Tax. At their request the writ petition is disposed of at the stage of admission. The petitioner, a company incorporated under the Indian Companies Act, 1956, is engaged in the business of providing health care services. It has been operating and managing hospital units all over India under the name and style of “Wockhardt Hospitals”. Pursuant to an agreement with M/s Kamineni Health Services Limited, on 23.04.2005 and 19.05.2005, the petitioner is managing the said hospital. The goods in question, according to the petitioner, belong to it and not to the second respondent herein. It is their case that the first respondent has no authority to direct the second respondent not to part with the goods in question in as much as the second respondent is neither a carrier or a bailee, and as such the provisions of Section 46 of the A.P. Value Added Tax Act has no application. Sri P.Balaji Varma, learned Standing Counsel for Commercial Tax, would submit that while the notice dated 31.05.2010 was, no doubt, addressed to the second respondent, the fact remains that the petitioner had submitted its representation to the first respondent herein. Learned Standing Counsel would fairly state that the first respondent would pass orders on the said representation within a period of one week. It is appropriate, in such circumstances, to permit the petitioner to file, whatever documents they choose to file, before the first respondent within three days from today and the first respondent shall within one week from the date of receipt of the additional objections, and the documents submitted by the petitioner, dispose of the representation in accordance with law. The Writ Petition stands disposed of accordingly. In the circumstances without costs. _________________________ JUSTICE B.PRAKASH RAO ________________________________ JUSTICE RAMESH RANGANATHAN 23rd June 2010 dr