IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY FIRST DAY OF APRIL TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 2311 of 2009 Between: 1 G.Sivaramakrishna, S/o. Koteswara Rao, R/o. Kamakshamma Temple, Venkatreddy Nagar, Vedayapalem Nellore. 2 G.Manjula W/o. Sivaramakrishna, R/o.H.No.26-2-1562, Near Kamakshamma Temple, Venkatreddy Nagar, Vedayapalem Nellore. 3 D.Harnath, S/o. Krishnaiah, R/o. Mulumudi Vlg and Post, nellore Rural Mandal, 4 R.Subhasini, W/o. Gowri Sankar, H.No.12/233, Yanamalavari Street, near Gupta Park, Nellore. 5 U. Edukondalu S/o. Ramanaiah, R/o. Vadipalem Colony, Babanagar, near Ceramic Factory, Nellore Rural Manal, (all are belong to Sri Potti Sriramulu Nellore District) ..... PETITIONERS AND 1 The Andhra Pradesh State Road Transport Corporation, Rep. by its Vice-Chairman cum Managing Director, RTC Cross Roads, Musheerabad, Hyderabad. 2 The Divisional Manager, The A.P.S.R.T.C. Nellore, Sri Potti Sriramulu Nellore District. 3 The Depot Manager, P.S.R. Bus Station, APSRTC Nellore, Sri Potti Sriramulu Nellore District. 4 Union of India, Rep. by its Secretary to Government, Ministry of Finance, North Block, New Delhi – 110001. .....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 an appropriate writ order or direction more in the nature of WRIT OF MANDAMUS to declare the action on the part of the respondents 2 and 3 in demanding to pay service tax for the petitioners’ Shop Nos.3, 6, 17, Open Space No.12 Room No.21 and Room No.80, wherein the petitioners are running their business in the 3rd respondent Bus Station respectively, pursuant to the proceedings issued by the1st respondent In No.02/122/Stalls/2009-NLR-1 in Terms of Account circular No.7/2008 dated 1-10-2008 at the rate of 12.36% on monthly basis in addition to license fee/Monthly rentals as against the terms of lease deed, despite the 1st respondent Corporation obtaining stay in WPMP.NO.9933/2008 in W.P.No.7553/2008 dated 8-4-2008 for collection of service tax amounts to illegal, arbitrary, erroneous and violative of Articles 14 and 21 of the constitution of India and consequently direct the respondent not to collect the Service tax at the rate of 12.36% from the petitioners for their shops in the 3rd respondent bus station. Counsel for the Petitioner: MR. M. SUBBA REDDY Counsel for the Respondent Nos.1 to 3: MR. C. PRAKASH REDDY (SC FOR A.P.S.R.T.C.) Counsel for the Respondent No.4: N.A. The Court made the following : ORAL ORDER: (per Sri Anil R. Dave, CJ) Sri C. Prakash Reddy, learned Standing Counsel appearing for the respondent – Andhra Pradesh State Road Transport Corporation, has submitted that the impugned Circular has been now withdrawn by virtue of Joint Accounts and OPD Circular No.11/2009, dt.02.04.2009. A copy of the Circular dt.02.04.2009 has been placed on record. In view of the above Circular dt.02.04.2009, whereby the impugned Circular has been withdrawn, this petition has become infructuous. The petition stands disposed of with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 21-04-2009 bnr