IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FOURTH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23234 of 2008 Between: N. Krishna Reddy S/o. N. Ramachandra Reddy H.No.8-4-17/119, Sai Ram Nagar, Karmanghat, Saroornagar, Ranga Reddy District. ..... PETITIONER AND 1 Government of Andhra Pradesh, rep. by its Prl. Secretary Finance & Planning (Works & Projects) Department, at Secretariat, Hyderabad. 2 The Superintendent Engineer (R&B), Rural Circle at Balkampet, Hyderabad. 3 The Executive Engineer (R&B), City Roads Division at Masab Tank, Hyderabad. 4 The Executive Engineer (R&B), Roads Division at Goshamahal, Hyderabad. 5 The Executive Engineer (R&B), N.H. Division, Hyderabad. 6 The Pay and Accounts Officer, Ranga Reddy District, Near Gandhi Bhavan at Nampally, Hyderabad. 7 The Pay and Accounts Officer, (Projects), Near Gandhi Bhavan Nampally, Hyderabad. 8 The Commercial Tax Officer, Saroornagar Circle, Ranga Reddy District. .....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 Writ of Mandamus or any other appropriate writ or writ, order or direction (1) declaring the Memo No.602/F8(1)/2006, dt.14.03.2007 issued by the ﬁrst respondent is arbitrary, illegal, invalid contrary to the provisions of the A.P. Value Added Tax Act, Rules mad there under, G.O.Ms.No.11, dt. 29.07.2005 and G.O.Ms.No.141, dt.27.07.2006 and unsustainable. (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 G.O.Ms.No.11, dt. 29.07.2005 and G.O.Ms.No.141, dt. 27.07.2006 and Section 22(3) of the A.P.VAT Act. (3) Declaring the action of the Respondents No.2 to 7 in addition only 4% at the time of payment of bill i.e., lesser than 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 No.2 to 7 to pay the difference 2.6% amount on the total value of the works. Counsel for the Petitioner: SRI.A.RAMAKRISHNA REDDY Counsel for the Respondents.: GP FOR FINANCE & PLANNING, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX, GP FOR ROADS & BUILDINGS. The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23234 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When this matter is taken up for hearing, it is brought to the notice of this Court by the learned Counsel for the petitioner that this matter is squarely covered by the order of this Court in W.P.No.13152 of 2008, dated 24.6.2008. Recording the above submission, this writ petition is disposed of in terms of the order in W.P.No.13152 of 2008, dated 24.6.2008. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 24th October, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:23234 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 24/10/2008