IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 3225 and 3232 of 2008 WRIT PETITION NO : 3225 of 2008 Between: Aishwarya Enterprises, Nallacheruvu, Nallacheruvu Mandal, Ananthapur, Rep by its Managing Partner, P. Ramnath ..... PETITIONER AND 1 The Deputy Commercial Tax Officer-III, Ananthapur. 2 The Commercial, Commercial Tax, State of AP., Hyderabad. 3 Tahsildar, Nallacheruvu, Kadiri (Taluq), Ananthapur 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 a writ, more particularly one in the nature of Writ of Certiorari, call for the records pertaining to the order of the 1st respondent in Form 603, dt. 3-2-2008 and quash the same as arbitrary, illegal and ultravires A.P. Vat Act, 2005 and the Rules made thereunder and consequently direct payment of compensation for the loss of value of goods and reputation. Counsel for the Petitioner:MR.VIJAY KUMAR DEVINENI Counsel for the Respondents: SRI A. KRISHNA KOUNDANIA, SPL. SC FOR COMMERCIAL TAX. W.P. No.3232 of 2008 Between: Pradipya Lakshmi Enterprises Door No. 7/124, Nallacheruvu, Nallacheruvu Mandal, Ananthapur, Rep. by its Managing Partner P. Naresh Kumar ..... PETITIONER AND 1 The Deputy Commercial Tax Officer-III Ananthapur. 2 The Commissioner, Commercial Tax , State of A.P., at Hyderabad. 3 Tahsildar, Nallacheruvu, Kadiri (Taluq) Ananthapur 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 a writ more particularly one in the nature of writ of Certiorari call for the records pertaining to the order of the 1st respondent in Form 603 dt.3-2-2008 and quash the same as arbitrary, illegal and ultravires A.P. Vat Act 2005 and the Rules made thereunder and consequently direct payment of compensation for the loss of good and reputation. Counsel for the Petitioner:MR.VIJAY KUMAR DEVINENI Counsel for the Respondent Nos: SRI A. KRISHNA KOUNDANIA, SPL. SC FOR COMMERCIAL TAX The Court made the following : COMMON ORDER: Heard Sri D. Vijay Kumar, learned counsel for the petitioners and Sri A. Krishna Koundania, Special Standing Counsel for Commercial Tax, and at their request, both the matters are taken up together for disposal, at the stage of admission. In these two writ petitions, the petitioners are aggrieved against the order of search and seizure in Form 603, dated 03.02.2008, and quash the same as arbitrary, illegal and ultravires under the Andhra Pradesh Vat Act, 2005 ( for short ‘ the Act’). The main ground urged on behalf of the petitioners is to the effect that having regard to the search made in the premises, as per Rule 59 of the Act, no prior permission has been taken by the authorities concerned and therefore, the entire action is liable to be quashed. Hence, the Writ Petitions. The learned Special Standing Counsel appearing on behalf of the respondents pointed out that no such prior permission is required with regard to the search made at the residence, but authorization is necessary. Learned counsel further pointed out that there exists such authorisation. Having considered the submissions made on either side and also on perusal of the material on record and especially, Section 43 r/w Rule 59 of the Act framed thereunder, we are, prima facie, of the view that no such prior permission is required for search and seizure of the premises, however, there is already an authorization issued by the competent authority. Therefore, we do not find any merits in these writ petitions. However, since the petitioners seek for release of the goods, they are directed to deposit half of the value of the goods seized and for the balance amount, they shall furnish bank guarantee. After compliance of the said conditions, the goods shall be released to the petitioners. Subject to the above conditions, both the Writ Petitions are dismissed. No order as to costs. _________________ B.PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated:19.03.2008 Note: Issue CC in three days. (Bo) sj ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CD copies Form-NIC-OGS/WP{VSMI}