IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SECOND DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 10429 and 10489 of 2008 WRIT PETITION NO : 10429 of 2008 Between: M/s. Sai Lakshmi Fertilizers Main Road, Stonehousepet, Rep. by its Managing Partner Devarasetty Uma Maheswarara Rao S/o. Sankaranarayana, aged 34 yrs, Nellore. ..... PETITIONER AND The Commercial Tax Officer, Circle III Nellore. .....RESPONDENT 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 particularly in the nature of writ of Mandamus declaring the impugned notice of detaining of the goods in VAWT Form 610 dt.19-4-2008 as also the Notification of seizure of the goods in Form 603 dt. 25- 4-2008 vide TIN 28490210377 detaining 740 bags as mentioned in the notice of seizure valued at Rs. 2,73,802/- as iLlelgal, arbitrary unfair improper and contrary to the provisions of Andhra Pradesh Value Added Tax Act 2005 even after being the consignments covered by Tax Invoice Nos. WC 0088 and WC 0088 dt. 16-4-2008 way bills issued by the department, as also DC Nos. 023 and 017 transported in a Lorry No. AP29U 7889 and AP 16W 1325 and consequently direct release of the consignments under detention and proposed to be seized to the Petitioner. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondent: SPL GP FOR TAXES WRIT PETITION NO : 10489 of 2008 Between: M/s. Sai Vasudha Rythu Depo of James Garden Rep. by its Proprietor Nagasuri Venkata Satyanarayana S/o. Subba Rao, aged 38 yrs, Nellore. ..... PETITIONER AND The Commercial Tax Officer, Circle-I, Nellore. .....RESPONDENT 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 particularly in the nature of writ of Mandamus declaring the impugned notice of detaining of the goods in VAWT Form 610 dt.19-4-2008 as also the Notification of seizure of the goods in Form 603 dt. 25- 4-2008 vide TIN 28950285181 detaining 1200 bags as mentioned in the notice of seizure valued at Rs.4,44,000/- as illegal, arbitrary unfair improper and contrary to the provisions of Andhra Pradesh Value Added Tax Act 2005 even after being the consignments covered by Tax Invoice Nos. WC 0084 and WC 062dt. 16-4-2008 way bills issued by the department, as also DC Nos. 007 and 010 transported in a Lorry No. AP26W 4059 and AP 5V 6639 and AP 16 TT 781 consequently direct release of the consignments under detention and proposed to be seized to the Petitioner and grant such other relief or reliefs as are deemed to be fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondent: SPL GP FOR TAXES The Court made the following : COMMON ORDER: (Per BPR, J): Head Sri M.V.J.K.Kumar, learned counsel for the petitioners, and Sri K. Raji Reddy, learned Special Standing Counsel for Commercial Taxes, and at their request, both these writ petitions are taken up for disposal. In these two writ petitions, the grievance of the petitioners is against the seizure of the goods by the impugned proceedings, which is being challenged on various grounds. However, the fact remains that the petitioner has to file objections to the impugned notice, and after filing such objections, in the event of any specific orders are being passed by the respondents, it is necessary to carry the matter in appeal by the petitioners. Therefore, we are of the view that till conclusion of the impugned proceedings, as well as the appeal against the final orders if any passed, the seized goods can be released subject to the condition that the petitioners shall furnish the bank guarantee to the extent of the value of the goods, to the satisfaction of the respondents concerned. The said bank guarantee shall be kept in force till the final orders are passed in the appeal, if any, to be preferred by the petitioner. There shall be no order as to costs. _________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 2nd May, 2008 Note: Issue wire at party’s cost (b/o) sj ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Commercial Tax Officer, Circle-I, Nellore. 2. 2CD copies Form-NIC-OGS/WP{LS}