THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.17670 of 2001 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner is statedly the owner of a Tipper truck bearing No.OR.04B-7288 with registration valid up to 12.08.2003. The petitioner’s vehicle was seized by the respondent while it was transporting earth to M/s. Sri Lakshmi Lavanya Earth Movers - the contractors - in the construction/renovation of the road on National High way No.5. It was alleged that the petitioner had entered into an agreement with the road contractor for transporting 1,300 trips of earth at Rs.260/- per trip, but had failed to pay tax under Section 5 and 5-E of the Andhra Pradesh General Sales Tax Act, 1957 (APGST Act – for brevity). Aggrieved by the seizure of the vehicle, the petitioner invoked the extraordinary jurisdiction of this Court. The respondent filed counter affidavit justifying the seizure of the vehicle. He submits that, as he had received the amount for transfer of the right to use the truck, the petitioner was held liable to pay tax as a dealer under Section 5-E of the Act, even though he did not obtain registration under the Act. The petitioner has not filed any reply affidavit denying the counter affidavit averments. This Court, while admitting the Writ Petition on 24.08.2001, passed interim orders directing release of the vehicle on condition of the petitioner depositing Rs.27,000/-. It is not clear as to whether the proceedings are still pending before the 1st respondent. Therefore, instead of keeping the matter pending, we are inclined to dispose of the Writ Petition directing the respondent to complete the assessment proceedings in accordance with law, if not already completed. If any adverse order is passed it is open to the petitioner to avail the remedies available under law. The Writ Petition shall stand disposed of accordingly. No costs. ______________ V.V.S.RAO, J ___________________________ RAMESH RANGANATHAN, J 28.04.2011 MRKR