IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY THIRD DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12298 of 2008 Between: M/s. Orient Cement, Devapur, Adilabad District, rep byits Manager (Accounts), Mr. P.K. Bhomia. ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Adilabad Division, Adilabad. 2 The appellate Deputy Commissioner (CT), Warangal Division, Warangal. .....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 issue a Writ of Certiorari or any other appropriate Writ, or order or direction quashing the order of the 2nd respondent in I. No. 59/2005-06 dated 24-8-2005 served on the petitioner on 24-4-2008 as illegal, arbitrary and passed in Violation of Principles of natural justice and direct the 2nd respondent to admit the appeal and adjudicate the matter on merits and pass such other order or orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents.: SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12298 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to quash the order of the 2nd respondent in I. No. 59/2005-06 dated 24-8-2005 served on the petitioner on 24-4-2008 and to direct the 2nd respondent to admit the appeal and adjudicate the matter on merits. It is the case of the petitioner that aggrieved by the order of the 1st respondent, an appeal was preferred before the 2nd respondent. But the 2nd respondent rejected the appeal on the ground that there is deficiency of Rs.1,925/- in payment of the 12.5% of the disputed tax towards pre- deposit for maintaining the appeal. Challenging the order of the 2nd respondent, the petitioner filed W.P.No.16700 of 2005 before this Court and the said writ petition was disposed of setting aside the order of the 2nd respondent and directing the petitioner to pay the deficit amount, within a period of four weeks from the date of receipt of the copy of the order. Subsequently, the petitioner complied with the order by paying the amount through a challan, dated 12.8.2005 and requested the 2nd respondent to admit the appeal. But, however, the 2nd respondent again rejected the appeal on 24.8.2005 on the ground of deficit payment and served the order on the petitioner 24.4.2008. Hence, the present writ petition has been filed. Heard the learned Counsel for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. The order impugned herein goes to show that the appeal was rejected on the ground that having deposited the amount in two weeks as directed by this Court, the petitioner failed to file the challan for Rs.1925/- in original. In view of the facts and circumstances of the case and in view of the submission of the learned Counsel for the petitioner that an amount of Rs.1925/- was paid, but the original challan could not have been produced in time, without expressing any opinion on the merits of the case, We feel it just and proper to grant time to the petitioner to deposit the original challan Accordingly, the petitioner shall deposit the original challan in proof of payment of Rs.1925/-, with the 2nd respondent, within a period of one week from today. On filing such proof, the 2nd respondent shall take the appeal on file and dispose of the same, in accordance with law. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 23rd June, 2008 Nn/gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:12298 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 23/06/2008