IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND NINE PRESENT HON'BLE THE CHIEF JUSTICE SRI ANIL R. DAVE AND HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.542 of 2009 Between: M/s. Keerthi Petrochem Pvt. Ltd., 87, Vayupuri, Sainikpuri, Secunderabad, Represented by its Managing Director, Mr. I. Hari Babu. ...Petitioner And 1. The Commercial Tax Officer, Bhongir Cirlce, Nalgonda District. 2. The Deputy Commissioner (CT), Nalgonda, Nalgonda District. ...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 issue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in not granting instalments for making the payment of balance demand of Rs.43,28,143/- for the assessment years 2004-05 and 2005-06 under the A.P. General Sales Tax and A.P.VAT Act, respectively to the 1st respondent, as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant eight quarterly instalments for making the balance demand to the 1st respondent in the interest of justice. Counsel for the petitioner : Sri Shaik Jeelani Basha Counsel for the respondents : Sri K. Raji Reddy, Special Standing Counsel for Commercial Taxes. The Court made the following: ORAL ORDER: (Per Sri Anil R. Dave, C.J.) Rule. Service of rule is waived by Sri K. Raji Reddy, learned Special Standing Counsel for Commercial Taxes. At the request of the learned Advocates, the petition is finally heard. The petitioner has approached this Court with the prayer that the amount of Rs.43,28,134/-, which it has to pay before 28th May, 2009, as per order dated 20th January, 2009 passed by the Deputy Commissioner (CT), Nalgonda, the second respondent herein, may be permitted to be paid in extended instalments. The facts giving rise to the petition are that the petitioner had to make payment of tax, which it could not pay within the time prescribed. In the circumstances, after considering the financial condition, the second respondent herein was pleased to grant some instalments to the petitioner under his order dated 20th January, 2009. The petitioner has approached this Court again with the prayer that it may be granted some further time so as to make payment of the tax. It has been submitted by the learned Advocate appearing for the petitioner that the petitioner is running a LPG Bottling Unit and it is very difficult for the petitioner to make payment within the time granted by the second respondent. It has been submitted that with great difficulty, the petitioner could make payment of around Rs.39 lakhs, but it would not be possible for the petitioner to make payment of the remaining amount before 28th May, 2009 as directed by the second respondent herein. The learned Advocate appearing for the petitioner has further submitted that the Revenue would not be put to loss if some time is granted to the petitioner for the reason that the petitioner is ready to pay some more interest in that event. Upon hearing the learned Advocates and looking to the facts of the case, the petitioner is granted time up to 31st August, 2009 to pay a sum of Rs.43,28,134/-, which the petitioner has to pay before 28th May, 2009. The concerned respondent shall calculate the amount of interest payable by the petitioner because of additional time granted to the petitioner for making the afore-stated payment. The amount of interest payable by the petitioner shall be calculated on 31st August, 2009 and the said amount of interest shall be paid before 7th September, 2009. In view of the above order, the petition stands disposed of as allowed with no order as to costs. ANIL R. DAVE, C.J. 30th April, 2009 RAMESH RANGANATHAN, J. To 1. The Commercial Tax Officer, Bhongir Cirlce, Nalgonda District. 2. The Deputy Commissioner (CT), Nalgonda, Nalgonda District. 3. Two copies to the Special Standing Counsel for Commercial Taxes, High Court Buildings, Hyderabad (OUT). 4. Two C.D. copies. ARS