THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR W.P. No. 33048 OF 2011 DATED:15-12-2011 Between: S. Siva Prasada Reddy … Petitioner And The Deputy Commercial Tax Officer-I. Madanapalle, Chittoor District and another. … Respondents THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION No.33048 OF 2011 JUDGMENT: (per the Hon’ble the Chief Justice Shri Madan B. Lokur) 1. The case of the petitioner is that he had received 32 bags rice, each weighing 50 kgs., from his father-in-law and this quantity was detained at the parcel office on 15.11.2011. The petitioner, through his agent was asked to appear before the Deputy Commercial Tax Officer at Madanapalle so that further proceedings can be taken in the matter. 2. According to the petitioner, he made a representation on 25.11.2011 to the Deputy Commercial Tax Officer, but no action has been taken on the representation. 3. It is under these circumstances that the petitioner has approached this Court for a direction to the respondents to release the goods since they are perishable. 4. Learned Special Counsel for the Commercial Tax Department has placed before us a show cause notice issued to the transport agent of the petitioner. This show cause notice has been issued under Section 45(7)(b) of the Andhra Pradesh Value Added Tax Act, 2005 read with the Central Sales Tax Act, 1956. As per the show cause notice dated 21.11.2011, the goods are liable for confiscation and the petitioner has been asked to show cause why orders of confiscation should not be passed. 5. On 8.12.2011, the transport agent of the petitioner appeared before the Commercial Tax Officer and sought time to file a reply since he was not in touch with the dealer of the petitioner. Accordingly, time was granted till 25.12.2011 for filing reply to show cause notice. 6. The issuance of the show cause notice dated 21.11.2011 and the endorsement dated 8.12.2011 have been concealed from this Court, even though this writ petition was filed on 14.12.2011. 7. These are material facts, which ought to have been disclosed by the petitioner, but for reasons best known to him, he has not thought it fit to place these facts on record. 8. We are not inclined to interfere with the proceedings that have already taken place nor are we inclined to interfere in this writ petition. Accordingly, the writ petition is dismissed with costs of Rs.2,500/- (Rupees Two Thousand Five Hundred only). The costs are to be paid by the petitioner to the Andhra Pradesh State Legal Services Authority, Hyderabad within a period of two weeks from today. 9. The miscellaneous application is also dismissed. 10. List the matter for compliance on 20.1.2012. MADAN B. LOKUR, CJ SANJAY KUMAR, J 15-12-2011 pnb