THE HON'BLE SMT. JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE SANJAY KUMAR WRIT APPEAL NO : 576 of 2004 Date: 8.12.2009 BETWEEN: The Commercial Tax Officer, II, Anantapur. ..... APPELLANT AND Hyderabad Urban Development Authority and others. .....RESPONDENTS THE HON'BLE SMT. JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE SANJAY KUMAR WRIT APPEAL No. 576 of 2004 ORAL JUDGMENT: (Per Hon’ble Smt. Justice T. Meena Kumari ) This writ appeal is filed by the department against the order of the learned single Judge in Writ Petition No. 530 of 2003, dated 14.12.2003, whereby and whereunder the writ petition filed by the respondent-writ petitioner was allowed. The respondent-writ petitioner, who is a Civil Contractor entered into an agreement with the Executive Engineer, R&B, Anantapur on 22.1.1999 for execution of the work relating to improvements to Ghat portion in K.M. 15/6 to 17/0 of Anantapur-Kalyandurg, Rayadurg Road and upon completion of the work, final bill was paid to him on 28.2.2002. It is stated that A.P.General Sales Tax was to be deducted at source from the final bills. However, it is stated that upto, 7.8.2000, the levy of sales tax varied from 1 to 3% and subsequent to 7.8.2000, it was to be levied at the rate of 2 to 3%. The grievance of the respondent was that the authorities deducted a sum of Rs. 75,638/- from the bills of the respondent though he signed the agreement subsequent to 7.8.2000. He made several representations to the respondent for refund of the said amount. When no action was taken, the respondent filed the aforementioned writ petition before the learned single judge seeking a direction to the appellant for refund of an amount of Rs. 75,638/- together with interest at 24% per annum. By the impugned order, the learned single judge, allowed the said writ petition and directed the appellant herein to refund the amount of Rs. 75,638/- to the respondent-writ petitioner within four weeks from the date of receipt of a copy of the said order. The learned single judge further observed that if the authorities fail to refund the said amount within the time stipulated above, the amount shall carry interest at the rate of 15% per annum from the date of the said order. Aggrieved, the department filed the present appeal. When the appeal came up for hearing, learned Special Government Pleader for Taxes appearing on behalf of the appellant has submitted that for the assessment years 1999- 2000 and 2000-2001, final assessment has already been concluded and assessment orders have been passed. The respondent is thus liable to pay an amount of Rs. 37,445/- for the year 1999-2000 and Rs.73,117/- for the assessment year 2000-2001. In view of these assessment orders, the authorities are not liable to refund any amount to the respondent. Taking into consideration the aforesaid submission of the learned Government Pleader and in view of the fact that on completion of final assessment, assessment orders have already been passed for the assessment years 1999-2000 and 2000-2001 determining the liability of the respondent at Rs. 37,445/- and Rs. 73117/- respectively, we are of the opinion that the appellant need not refund the amount of Rs. 75,638/-, as directed by the learned single judge. However, this order does not preclude the respondent from challenging the final assessment orders that were passed by the authorities in accordance with law. The writ appeal is accordingly disposed of. No costs. ___________________ T.MEENA KUMARI,J Date: 8th December, 2009 _________________ SANJAY KUMAR,J pnb