IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTEENTH DAY OF JANUARY TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE M.H.S. ANSARI and THE HON'BLE MR JUSTICE T.CH.SURYA RAO WRIT PETITION NO : 24972 of 2004 Between: M/s. Vijaya Metals, Dr. No.76-14-226/4, Ground Floor, Grambay Road, Bhavanipuram, Vijayawada. rep. by its proprietor, C.M. Santhi, W/o. Malayalam, aged 33 Years, Krishna District. ..... PETITIONER AND 1 The Chief Controller of Stores, APSRTC, Musheerabad Circle, Hyderabad. 2 The Controller of Stores, APSRTC, Vijayanagaram, Vijayanagaram District. 3 The Controller of Stores, APSRTC, Nellore, Nellore District. 4 The Controller of Stores, APSRTC, Vidhyadharapuram, Vijayawada. 5 The Asst. Commissioner of CT (LTU) INT), Secunderabad Division, O/o. The Deputy. Commissioner (CT), Secunderabad Division, Behind Charms, Abids, 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 may be pleased to issue an appropriate Writ, Order or direction more particularly in the nature of Writ of Mandamus declaring the action of the respondents namely the controllers of Stores, APSRTC, Vijayanagaram, Nellore, Vijayawada seeking to levy and collection of Tax @ 12% on the sale of secondhand vehicles being sole to the petitioner in terms of Auction-cum-Tender vide Nos. 2410.2409 dt. 10.4.2004, 19.11.2004, 24.11.2004 as illegal, arbitrary and without authority of Law and contrary to the judgment of this Hon'ble Court in 30 APSTJ pg. 217 violating article 227 of the constitution of India and grant such other relief or reliefs as are deemed fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondent Nos.1 to 4: MR.R.MANMADHA REDDY (S.C. for APSRTC) Counsel for the respondent No.5 : Spl G.P. for Commercial Taxes. The Court made the following : O R D E R (Per MHSA,J) Heard the learned counsel for the petitioner, the learned counsel for respondents 1 to 4 as also the learned Standing Counsel for A.P.S.R.T.C. and the learned Special G.P. for Commercial Taxes. Keeping in view the nature of the relief prayed for in the instant writ petition and also keeping in view that similar matter has been considered by this Court in VIJAYAKUMAR & CO. vs. CONTROLLER OF STORES, APSRTC, the instant writ petition is disposed of with the similar directions as under: 1. Delivery of the buses will be given to the petitioner subject to the fulfillment of other conditions on payment of 1 per cent of the turnover tax and furnishing bank guarantee for the balance tax (12 per cent minus 1 per cent) to the satisfaction of 5th respondent within a period of four weeks. 2. APSRTC should file a return under the APGST Act showing the turnover in question within one month and request the assessing authority to determine the quantum of tax payable. Along with the covering letter, the APSRTC should furnish the full information in its possession as to the source of purchase of buses or chassis and bus bodies, as the case may be, and whether they were subjected to tax within the State. If the vehicle had been sold in the form of ready made bus within the State, the relevant information thereto in the possession of the Corporation should be furnished. 3. The petitioner may submit to the first respondent in two weeks a representation highlighting the contentions in support of its claim that no tax other than the turnover tax is liable to be paid. The said representation should also be forwarded to the assessing authority along with the return and the assessing authority is bound to consider the points raised in such representation, apart from the points made out by the Corporation. 4. The assessing authority or his nominee may make note of the physical features and condition of the bus, if necessary, taking the assistance of the technical personnel of APSRTC or any other technical personnel. 5. The assessing authority should give its decision within six weeks from the date of receipt of the return together with the above information/representation. The assessing officer should inter alia keep in view the circular of the Commissioner of Commercial Taxes dated 2.2.2000. The assessing authority among other things may address himself to the question as to the classification of goods sold. 6. In the light of the order of the assessing officer which shall be communicated to the petitioner also, either the Corporation or the petitioner or both can file appeals if necessary. Till the issue is determined by the appellate authorities, the bank guarantee will be kept alive. ---------------------- M.H.S.ANSARI,J ------------------------- T.CH.SURYA RAO,J AVS DATE:18.01.2005 NOTE: Operative portion of the order to be communicated by wire at party’s cost. B/O To 1 The Chief Controller of Stores, APSRTC, Musheerabad Circle, Hyderabad. 2 The Controller of Stores, APSRTC, Vijayanagaram, Vijayanagaram District. 3 The Controller of Stores, APSRTC, Nellore, Nellore District. 4 The Controller of Stores, APSRTC, Vidhadhyarapuram, Vijayawada. 5 The Asst. Commissioner of CT (LTU) INT), Secunderabad Division, O/o. The Deputy. Commissioner (CT), Secunderabad Division, Behind Charms, Abids, Hyderabad. 6. Two C.Ss. to Spl G.P. for Commercial Taxes, A.P. High Court Buildings, Hyderabad. (O.U.T.) 7. Two C.D. copies.