IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD THE HON’BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON’BLE MS. JUSTICE G.ROHINI WRIT PETITION NO. 1151 OF 2008 Dated : January 29, 2008 Between: M/s. Argus Cosmetics Limited, 6-6-434/7, Venkatesa Nivas, Gandhi Nagar, Secunderabad, Rep. By its Area Sales Manager, Sri Mohd. Babu Petitioner AND The Commercial Tax Officer, R.P. Road Circle, Secunderabad and others Respondents THE HON’BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON’BLE MS. JUSTICE G.ROHINI WRIT PETITION NO. 1151 OF 2008 ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of mandamus to set aside the distraint order in Form I, issued by the second respondent, for recovery of the arrears of tax for the years 2001-02, 2003-04, 2004-05 and 2006-07 amounting to Rs.23,62,834/- and to permit the petitioner to clear the entire taxes claimed in Form I notice in eighteen equal monthly instalments commencing from February, 2008, the petitioner filed this writ petition. The petitioner is a Company incorporated under the Companies Act and a registered dealer and an assessee on the rolls of first respondent under the Andhra Pradesh VAT and engaged in buying goods from other States and selling in the State of Andhra Pradesh. While so, the petitioner fell in arrears of sales tax for the years 2001-02, 2003-04, 2004-05 and 2006-07 to the tune of Rs.23,62,834/-. It is submitted that the petitioner does not dispute payment of the said arrears of tax, but could not pay the same. When the writ petition was listed for admission, the learned Standing Counsel for Commercial Taxes sought time to get instruction and today, on instructions, submitted that the period of eighteen months sought for by the petitioner for payment of arrears of tax, in eighteen equal monthly instalments, is too long period. Having regard to the undisputed liability of the petitioner in respect of arrears of tax and its intention to clear the same in instalments and in view of the financial constraints and the resource crunch, explained in the affidavit filed in support of the request for grant of time to clear the arrears of tax, we feel it just and expedient to direct the petitioner to pay the arrears of tax in twelve (12) equal monthly instalments. First of such instalment shall be paid or on before 10th of February, 2008 and shall continue to pay such instalments on or before 10th of every month. In default of payment of any of the instalments, the distraint order dated 19.12.2007 issued in Form I, by the second respondent, shall operate. With these directions, the writ petition stands disposed of. No order as to costs. ____________________ T.MEENA KUMARI, J. ____________ G.ROHINI, J. January 29, 2008 Copy in two days //BO// MAS