IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY SECOND DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION NO : 27173 of 2008 Between: M/s. Artery Constructions, 203, Sadath Complex, Opp: Malakpet, Police Hospital, Hyderabad, Rep by its Managing Partner, Modh. Najmuddin, S/o. Nazeeruddin ..... PETITIONER AND 1 Government of Andhra Pradesh, Rep by its Principal Secretary, Finance & Planning (works and projects) department at Secretariat, Hyderabad. 2 The Supirtending Engineer, R & B, Rural Circle, at Balkampet, Hyderabad. 3 The Executive Engineer, R & B, Roads Division, at Goshamahal, Hyderabad. 4 The Commercial Tax Officer, Malakpet Circle, at Gruhakalpa, Hyderabad. 5 The Pay & Accounts Officer, Works Divn. Ranga Reddy District at Nampally, Hyderabad. .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ in the nature of Writ of Mandamus or any other appropriate Writ or Writs, Order or Direction declaring the Memo No. 602/F8 (1)2006 dt. 14-3-2007 issued by the first respondent, as illegal, arbitrary and contrary to the provisions of AP VAT Act and Rules made thereunder and to consequently hold that petitioner is entitled for addition of 4% on the entire value of work done and deduction of 4 % towards VAT at the time of payment of each bill, in terms of provisions of GO Ms.No. 11 dt. 29- 7-2005, GO Ms.No. 141 dt. 27-7-2006 and under Section 22 (3) of AP VAT Act by directing the Respondents to pay the difference of 2.6 % amount on the total value of works, to the petitioners, award costs. Counsel for the Petitioner: MR.K.RAGHUVEER REDDY Counsel for the Respondents: GP FOR FINANCE & PLANNING The court made the following: THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE SANJAY KUMAR Writ Petition No.27173 of 2008 ORDER: (per Hon’ble Sri Justice Goda Raghuram) The writ petition is filed challenging the Memo No.602, F8(1)/2006, dated 14.03.2007, issued by the first respondent. It is represented by the learned Government Pleader for Roads & Buildings, by reliance on a Memo No.14420/R.I(2)/08-2, dated 17.12.2008, that the instructions issued in the impugned Memo, dated 14.03.2007, stand superseded by the orders issued in the Memo, dated 17.12.2008, and that under the provisions of the Memo, dated 17.12.2008, all Heads of Department under the control of Roads & Buildings Department are instructed to follow the provisions of the Act 28 of 2008, amending the Andhra Pradesh Value Added Tax Act, 2005 and to revise the working estimates adopting 4% VAT for the works wherein 1.4%/2.8% were already provided towards VAT which were entrusted to the contractors under composite and non-composite schemes and for all the on going and further works of the Roads & Buildings Department. It is stated by the learned Government Pleader that in view of the Memo, dated 17.12.2008, the petitioner’s grievance does not survive as the effect of the impugned Memo, dated 14.03.2007, is effaced by the issuance of the Memo, dated 17.12.2008. Recording the said submission, the writ petition is dismissed. No costs. _____________________ GODA RAGHURAM, J ______________________ SANJAY KUMAR, J 22.12.2008 VGB