IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY THE FIRST DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.6938 of 2008 Between: M/s. Siddardha Constructions Pvt. Ltd., 47-15-13, Dwarakanagar, Visakhapatnam-530 016, Rep. by its Managing Director, Sri N. Surendra Babu. ..... PETITIONER AND 1 The Govt. of A.P., Rep. by its Principal Secretary, Finance ( Works & Projects ) Department, Secretariat Buildings, Hyderabad. 2 The Superintendent Engineer ( R&B ), Rural Circle, Balkampet, Hyderabad. 3 The Superintendent Engineer ( R&B ) Circle, Guntur, Guntur District. 4 The Superintendent Engineer ( R&B ) Circle, Vijayawada, Krishna District. 5 The Superintendent Engineer ( R&B ), Nalgonda, Nalgonda District. 6 The Executive Engineer ( R&B ), R&B Division, Vikarabad. 7 The Executive Engineer ( R&B ), Radial Roads, Goshamahal, Hyderabad. 8 The Executive Engineer ( R&B ), Roads Division, Masab Tank, Hyderabad. 9 The Executive Engineer ( R&B ), Tenali, Guntur District. 10 The Executive Engineer ( R&B ), Bhongir, Nalgonda District. 11 The Executive Engineer ( R&B ), Guntur , Guntur District 12 The Executive Engineer ( R&B ) , Machilipatnam, Krishna District. 13 The Executive Engineer ( R&B ), Vijayawada, Krishna District 14 The Pay and Accounts Officer, R.R. District, Hyderabad 15 The Pay and Accounts Officer, Guntur , Guntur Dist. 16 The Pay and Accounts Officer, Vijayawada, Krishna Dist. 17 The Pay and Accounts Officer, G.V.Gudem, Nalgonda Dist. .....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 to issue an appropriate writ, orde or direction more paticularly one in the nature of Writ of Mandamus declaring that 1. the Memo.No.602/F8(1)/2006, dated 14.3.2007 issued by the 1st Respondent is arbitrary, illegal, invoalid, contrary to the provisions of the A.P. Value added Tax Act, Rules made there under, G.O.Ms.No's 11 dt.29.07.2005 and 141 dt.27-07-2006. and unsustatinable. (2) The petitioner is entitled for addition of VAT Component of 4% on the entire value of work done at the time of payment of each bill in terms of the provisions of the G.O.Ms.11 dt.29-07- 2005,141, dt.27.07.2006 and Section 22(3) of the A.P.VAT Act. (3) Declaring the action of the respondents 2 to 8 in adding only 1.4% in respect of some works, as arbitrary, illegal and contrary to the provisions of the A.P. Value Added Tax and the Government orders in force as well as the terms of the agreement and; (4) Consequently direct the respondents 2 to 8 to pay difference 2.6% amount on the totla value of the works; and (5) to pass Counsel for the Petitioner: MR.P.GIRISH KUMAR Counsel for the Respondent No.: GP FOR FINANCE & PLANNING The Court made the following: Form-NIC-OGS/WP{KSRANI} THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.6938 of 2008 ORDER: (per Hon’ble Sri Justice B,Prakash Rao) Heard Sri P.Girish Kumar, learned counsel appearing for the petitioner, the learned Govt.Pleader for Roads & Buildings, appearing for respondent Nos.1 to 17 and Sri K.Raji Reddy, learned Special Government Pleader for Commercial Taxes, appearing on behalf of respondent No.18 and at their request, the writ petition itself is taken up for disposal at the admission stage. At the time of hearing, it is submitted by the learned counsel on either side that the issue raised in this writ petition is squarely covered by the judgment of the Division Bench of this Court passed in W.P.No.484 of 2008, dated 18.01.2008. However, the learned Special Government Pleader for Commercial Taxes submitted that though the petitioner states that he has paid 4% tax on the entire work done, it has to be ascertained while processing the final bill. Following the ratio laid down in the above referred judgment, the Writ Petition is, accordingly, allowed, with a direction to respondent Nos.2 to 17 not to remit any further amount to the 18th respondent in respect of deductions already made pursuant to the Memo dated 14.03.2007 of the 1st respondent, while processing the final bill, however, subject to the payment of 4% which is stated to have been made by the petitioner. ____________________ B.PRAKASH RAO,J ___________________ C.Y.SOMAYAJULU.J Dated: 01.04.2008 Dsr ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Govt. of A.P., Rep. by its Principal Secretary, Finance ( Works & Projects ) Department, Secretariat Buildings, Hyderabad. 2 The Superintendent Engineer ( R&B ), Rural Circle, Balkampet, Hyderabad. 3 The Superintendent Engineer ( R&B ) Circle, Guntur, Guntur District. 4 The Superintendent Engineer ( R&B ) Circle, Vijayawada, Krishna District. 5 The Superintendent Engineer ( R&B ), Nalgonda, Nalgonda District. 6 The Executive Engineer ( R&B ), R&B Division, Vikarabad. 7 The Executive Engineer ( R&B ), Radial Roads, Goshamahal, Hyderabad. 8 The Executive Engineer ( R&B ), Roads Division, Masab Tank, Hyderabad. 9 The Executive Engineer ( R&B ), Tenali, Guntur District. 10 The Executive Engineer ( R&B ), Bhongir, Nalgonda District. 11 The Executive Engineer ( R&B ), Guntur , Guntur District 12 The Executive Engineer ( R&B ) , Machilipatnam, Krishna District. 13 The Executive Engineer ( R&B ), Vijayawada, Krishna District 14 The Pay and Accounts Officer, R.R. District, Hyderabad 15 The Pay and Accounts Officer, Guntur , Guntur Dist. 16 The Pay and Accounts Officer, Vijayawada, Krishna Dist. 17 The Pay and Accounts Officer, G.V.Gudem, Nalgonda Dist. 18. 2CCs to 19. 2CD copies