IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FIFTEENTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 17978 of 2008 Between: M/s. Venkatasiva Cotton Traders Door No.116 Etukur Road Guntur District Rep.by its Proprietor G.Mallikarjun Rao ..... PETITIONER AND 1 The Commercial Tax Officer Patnam Bazar Circle,Guntur District 2 The Secretary Andhra Pradesh Sales Tax Appellate Tribunal Additional Bench Visakhapatnam .....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 to issue an appropriate writ or order or direction more particularly one in the nature of writ of Mandamus declaring the action of the 1st responndent in issuing the notice dt.22-07-2008 without even serving a copy of the rejection order of A.R No.1077 of 2003 as arbitrary contrary to the provisions of the Act and also violation of principles of natural justice and consequently grant stay of collection of disputed demand of Rs 96,744 for assessment year 2000-2001 pending disposal of the restoration application of the petitioner on the ﬁle of the Hon'ble sales Tax Appellate Tribunal Additional Bench Visakhapatnam in A.R No.1077/2003 and pass such other suitable orders as this Court may deem ﬁt and proper in the circumstances of the case. Counsel for the Petitioner: MR.SHAIK JEELANI PASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Division Bench of this Court made the following order : THE HONOURABLE SMT. JUSTICE T. MEENA KUMARI AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO. 17978 OF 2008 O R D E R : (Per the Hon’ble Smt. Justice T. Meena Kumari) 1. The writ petition is ﬁled seeking mandamus to declare the action of the ﬁrst respondent in issuing the notice dated 22-7-2008 without even serving a copy of the rejection order of AR.No.1077 of 2003 as arbitrary, contrary to the provisions of the Act and also in violation of principles of natural justice and consequently to grant stay of collection of disputed demand of Rs.96,744/- for the assessment year 2000-01 pending disposal of restoration application of the petitioner on the ﬁle of the Court of Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam in AR.No.1077 of 2003 and to pass such other suitable orders as this Court may deem ﬁt and proper in the circumstances of the case. 2. This Court while ordering notice before admission on 19-8-2008 granted interim stay on condition of the petitioner depositing 1/3rd of the disputed demand, within a period of four weeks from the date of the order. 3. Sri Shaik Jeelani Pasha, the learned counsel representing the petitioner submitted that the conditional interim stay order passed by this court on 19-8-2008 had been complied with. 4. On the other hand, the learned special standing counsel for commercial taxes also conceded that the petitioner had complied the conditional interim stay order passed by this court. 5. Under the above circumstances, without going into the merits of the matter, we set aside the order passed by the second respondent, restore A.R.No.1077 of 2003 and remit the matter back to the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam, with a direction to dispose of A.R.No.1077 of 2003 pending adjudication on its ﬁle, on merits and in accordance with law, preferably within a period of two months, from the date of receipt of a copy of this order. 6. With the above direction, the writ petition is disposed of at the stage of admission. No costs. ------------------------------------- JUSTICE T. MEENA KUMARI. ----------------------------------------- ------ JUSTICE RAMESH RANGANATHAN. 15-9-2008. I s L N B : 1) Operative Portion of the order by wire at party’s costs. 2) Furnish CC of the order in three days. B/o. I s L ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{BMR}