IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRTEENTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE And HON'BLE SRI JUSTICE R.SUBHASH REDDY WRIT APPEAL NO : 560 of 2008 (Writ Appeal under Clause 15 of the Letters Patent against the Order dated 21/02/2008 in WP NO : 24813 OF 2007 on the file of the High Court.) Between: Narayana Educational Institutions, A Society regd.under the provisions of the Societies Reg Act,1860 Having its Office at 14-72,Harinandhapuram Nellore,A.P Rep.by Secretary Sri R.Koteswara Rao, S/o.Adisesha Rao, R/o.Hyderabad ..... APPELLANT AND 1 Superintendent of Poice, Vigilance and Enforcement, Vijayawada Unit, Vijayawada,A.P 2 Dist Registrar and Collector under Sec.41A of the Stamps Act, Govt of A.P, Registration and Stamps Department,Vijayawada,.AP .....RESPONDENTS Counsel for the Appellant :MR.V.SUBRAHMANYAM Counsel for the RespondentS : GP FOR HOME The Court made the following : HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE And HON'BLE SRI JUSTICE R.SUBHASH REDDY WRIT APPEAL NO : 560 of 2008 JUDGMENT : (Per Hon’ble Sri Anil R.Dave, CJ) By virtue of this appeal, order passed in writ petition No.24813 of 2007 dated 21st February 2008 has been challenged. The learned single Judge has rightly partly entertained the petition by observing that the impugned order should be treated as a show cause notice and held that the appellant shall give reply to the said show cause notice. In our opinion, the said direction cannot be said to be bad in law. Apart from that, if ultimately any final order is passed by the concerned authority directing the appellant to pay stamp duty, it will be always open to the appellant to challenge validity of the said order in accordance with law. In the circumstances, in our opinion, at this juncture no cause of action has arisen, and therefore, we do not see any substance in the appeal and the appeal is accordingly dismissed. _________________ ANIL R. DAVE, CJ 13th June 2008 ______________________ R. SUBHASH REDDY, J ajr To 1 The Superintendent of Poice, Vigilance and Enforcement, Vijayawada Unit, Vijayawada,A.P 2 The District Registrar and Collector under Sec.41A of the Stamps Act, Govt of A.P, Registration and Stamps Department,Vijayawada,.AP