IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWELFTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION NO : 319 of 2009 Between: D.Kumara Swamy Reddy S/o.Balakrishna Reddy D.No.1-43 Muttembaka(V) and Post Vakadu(M) Nellore District ..... PETITIONER AND 1 Government of Andhra Pradesh F&P (Works & Projects) Department Secretariat Hyderabad Rep.by its Principal Secretary 2 The Superintending Engineer R&B Circle Nellore District 3 The Executive Engineer R&B Divison Gudur 4 The Asst Pay and Accounts Officer Telugu Ganga Project Nellore .....RESPONDENT(S) 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 of Mandamus or any other appropriate writ order or direction (i)declaring the Memo No.602/F8(1)/2006 dt 14-03-2007 issued by the 1st respondent is arbitrary illegal,invalid contrary to the provisions of the A.P Value Added Tax Act Rules made thereunder GO Ms No.11 dt 29-07- 2005 and Go Ms No.141 dt 27-07-2006 and unsustainable (2) the petitioner is entitled for addition of VAT component of 4% on the entire value of work done at the time of payment of each bill in terms of the provisions of G.O Ms No.11 dt 29-07-2005 G.O Ms No.141 dt 27-07-2006 and Sec 22(3) of the A.P.V.A.T act (3) declaring the action of the respondents in adding only 1.4% to the estimated cost of work and deducting 4% towards VAT at the time of payment of each bill in respect of some works as illegal arbitrary and contrary to the provisions of the A.P Value Added Tax and the Government orders in force as well as the terms of the agreement and (4) consequently direct the respondents herein to pay the difference 2.6% amount on the total value of the works to the petitioner and pass Counsel for the Petitioner:MR.O.MANOHER REDDY Counsel for the Respondent No.: GP FOR ROADS & BUILDINGS The Court made the following : ORAL ORDER: ( per the Hon’ble Sri Justice D.S.R. Varma) The learned counsel appearing for the petitioner submits that the matter has become infructuous and nothing survives for adjudication in this Writ Petition. Accordingly, the Writ Petition is dismissed as infructuous. There shall be no order as to costs. ____________________ JUSTICE D.S.R.VARMA ____________________ 12th January 2008 JUSTICE V. ESWARAIAH KA .... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 Government of Andhra Pradesh F&P (Works & Projects) Department Secretariat Hyderabad Rep.by its Principal Secretary 2 The Superintending Engineer R&B Circle Nellore District 3 The Executive Engineer R&B Divison Gudur 4 The Asst Pay and Accounts Officer Telugu Ganga Project Nellore 5. 2CCs to G.P. for Roads and Buildings , High Court of A.P., Hyderabad. 6. 2 CDs