IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No.26284 of 2008 Between: V. Hanmantha Rao, S/o. Muthyapu Rao, R/o. Mellavai (V), Nampally (M), Nalgonda District, AP ..... PETITIONER AND 1 The Government of Andhra Pradesh, Rep by its Principal Secretary, Finance & Planning (Works & Projects) Department, Secretariat, Hyderabad. 2 The Superintending Engineer, R & B Rural Circle, Bulkampet, Hyderabad. 3 The Executive Engineer, R & B Roads Division, Goshamahal, Hyderabad. 4 The Commercial Tax Officer, Gagan Vihar, M.J. Road, Nampally, Hyderabad. 5 The Pay & Accounts Officer, Ranga Reddy District at Nampally, Hyderabad. .....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 a writ, more particularly one in the nature of Writ of Mandamus or any other appropriate writ or writs, order or direction declaring the Memo No. 602/F8(1)/2006, dt. 14-3-2007 issued by the 1st respondent is arbitrary, illegal, invalid, contrary to the provisions of the AP Value Added Tax Act, Rules made thereunder and to consequently hold that petitioner is entitled for addition of 45 on the entire value of work done and deduction of 4% towards VAt at the time of payment of each bill in terms of provisions of GO Ms.No. 11, dated 29-7-2005, GO Ms.No. 141, dated 27-7-2006 and under Section 22(3) of AP VAT Act by directing the respondents to pay the difference of 2.6 % amount on the toal value of works to the petitioner award costs and pass Counsel for the Petitioner: MR.P.VENKATESWAR RAO Counsel for the Respondent No.: GP FOR FINANCE & PLANNING The Court made the following: Form-NIC-OGS/WP{RLD} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No.26284 of 2008 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. At the time of hearing, it is submitted by the learned counsel for the petitioner that the issue raised in this writ petition is squarely covered by the principles laid down by the Division Bench of this Court in W.P.No.484 of 2008, dated 18.01.2008. Following the ratio laid down in the above referred judgment, the Writ Petition is allowed, with a direction to the respondents 2, 3 and 5 not to remit any further amount to the 4th respondent in respect of the deductions already made pursuant to the Memo dated 14.03.2007 of the 1st respondent, while processing the final bill. No costs. ____________________ V.ESWARAIAH,J ________________________ K.C. BHANU,J Dated: 17.12.2008 Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Government of Andhra Pradesh, Rep by its Principal Secretary, Finance & Planning (Works & Projects) Department, Secretariat, Hyderabad. 2 The Superintending Engineer, R & B Rural Circle, Bulkampet, Hyderabad. 3 The Executive Engineer, R & B Roads Division, Goshamahal, Hyderabad. 4 The Commercial Tax Officer, Gagan Vihar, M.J. Road, Nampally, Hyderabad. 5 The Pay & Accounts Officer, Ranga Reddy District at Nampally, Hyderabad. 6.2CCs to 7.2CD copies