IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY NINETH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16290 of 2008 Between: Shiv-Vani Oil & Gas Exploration Services Ltd., F-213/C, 3rd Floor, Lado Sarai, M.B.Road, New Delhi - 110 030, rep. by its Authorized Signatory Mr.P.Ramakrishna. ..... PETITIONER AND Commercial Tax Officer, Aryapuram Circle, Rajahmundry. .....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 writ, order or direction, more particularly in the nature of Writ of Mandamus and declare the order of penalty in P.R.No.3/2007-08, dated 27.12.2007 for the year 2006-07 passed by the respondent, as illegal, arbitrary and violative of principles of natural justice, and hence, it is void, and accordingly, set aside the same and pass such other order or orders. Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for the Respondents: SRI K. RAJI REDDY, SPECIAL GP 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 : 16290 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner challenging the order passed by the respondent, in P.R.No.3/2007-08, dated 27.12.2007 for the year 2006-07, imposing penalty on the tax due. The main grievance of the petitioner is that against the assessment orders passed by the respondent, appeals have been preferred before the Appellate Deputy Commissioner and the same are pending consideration. While so, the respondent issued a notice dated 7.12.2007 proposing to levy penalty. On that, the petitioner submitted a representation seeking to defer the penal proceedings till disposal of the appeals pending before the Appellate Deputy Commissioner. But without considering the representation and without aﬀording any opportunity to the petitioner to ﬁle objections, the respondent proceeded with levying of penalty as proposed. Hence, the present writ petition has been filed. Heard the learned Counsel for the petitioner and the learned Special Government Pleader for Commercial Tax and perused the material available on record. The learned Counsel for the petitioner vehemently argued that even though a request a was made by the petitioner to defer penal proceedings during the pendency of the appeals before the Appellate Deputy Commissioner, the respondent without considering the fact of pendency of appeals, imposed the penalty, which is on higher side of ﬁve times. On the other hand, the learned Special Government Pleader appearing for the respondent contended that even though the appeals have been ﬁled, the petitioner has to ﬁle objections to the notice issued to it proposing to levy penalty, but the petitioner failed to do so in spite of the notice issued. Even though we see some force in the contention of the learned Special Government Pleader, in view of the peculiar facts and circumstances of the case and in view of the submission that no opportunity was aﬀorded before passing the orders imposing the proposed penalty, without expressing any opinion on the merits of the case, We feel it just and proper to remand the matter for passing appropriate orders on certain conditions. Accordingly, the matter is remanded to the respondent for passing fresh orders on condition of the petitioner ﬁling objections, if not already ﬁled, within a period of one week from today and on further condition of the petitioner depositing 1/5th of the penalty amount as demanded in the order impugned, within a period of six weeks from today. In default, the order impugned herein shall become operative. Subject to the above direction, the writ petition is allowed. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 29th July, 2008 Note: Issue CC in three days. (BO)Nn/gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:16290 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 29/07/2008