IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE G.CHANDRAIAH and THE HON'BLE MR JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 10386 of 2008 Between: M/s. New Hyderabad Parcel Service Osman Gung, Hyderabad, Rep. by its Manager. ..... PETITIONER AND Deputy Commercial Tax Officer, Maharaj Gunj, Hyderabad. .....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 more particularly in the respondent seizure of the automobile material without any prior notice nor any violative of the provisions of VAT Act and without any provision for confiscation of the said through notification of seizure goods dt. 24-3-2008 goods which is illegal, arbitrary, and violative of VAT Act and principles of natural justice and consequently direct the respondents to release the goods seized on 24-3-2008 to the petitioner and pass such other order or orders may deem fit and proper. Counsel for the Petitioner: MR.KOONA REDDY ANJI REDDY Counsel for the Respondent : GP FOR COMMERCIAL TAX The Court at the stage of admission made the following : ORDER: (per Sri C.V. Nagarjuna Reddy, J) This writ petition is filed for a writ of mandamus to declare seizure of goods from the petitioner’s custody on 24-03-2008 as illegal. Heard Sri Kunareddy Anji Reddy, learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. A perusal of notice dated 24-03-2008 shows that the goods in question were seized in exercise of power under Section 42 of the Andhra Pradesh Value Added Tax Act, 2003 read with Rule 53(1) of the Andhra Pradesh Value Added Tax Rules, 2005. At the hearing, learned Government Pleader for Commercial Taxes submitted that since the goods were being transported by the petitioner without there being any valid documents, they were seized and notice was given on 24-03-2008 itself to the petitioner in that regard. Inasmuch as enquiry has already been initiated and the petitioner is entitled to participate in the same, we are not inclined to adjudicate the issues raised by the petitioner on merits. Therefore, the writ petition is disposed of directing the respondent to complete the enquiry within a period of two weeks from the date of receipt of a copy of this order, after giving an opportunity of hearing to the petitioner. As a sequel to disposal of the writ petition, WPMP No. 13605 of 2008 filed by the petitioner for interim relief is disposed of as infructuous. G.CHANDRAIAH, J C.V.NAGARJUNA REDDY, J Dated: 07-05-2008 ks ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. Deputy Commercial Tax Officer, Maharaj Gunj, Hyderabad. 2. 2CCs to the Government Pleader for Commercial Taxes, High Court of Andhra Pradesh, Hyderabad (OUT). 3. 2CD copies