IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY EIGHTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 5403 of 2006 Between: M/s.Theatre Gowtham, Payakaraopet, Rep. by its partner Namana Venkayya Naidu S/o.Late Raja Rao, R/o.Payakaraopet, Visakhapatnam District ..... PETITIONER AND 1 The A.P. State film TV & Theatre Development Corporation Limited, Hyderabad rep.by its Managing Director 2 The Dy.Commercial Tax Officer, Station Road, Anakapally, Visakhapatnam 3 The Entertainment Tax Officer, O/o.Dy.Commercial Tax Officer, Station Road, Anakapally, Visakhapatnam 4 The Appellate Dy.Commissioner (CT), Kakinada E.G.District .....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 issue a writ order or direction more particularly one in the nature of writ of certiorari calling for the records pertaining to the petitioners theatres on the file of the 2nd respondent and the orders issued by the 2nd respondent in form No.1 under the Revenue Recovery Act, vide distraint order dated 7.3.2006 and quash the same as highly illegal, arbitrary, and violative of principles of natural justice and against the provisions of the A.P. Revenue Recovery Act,1864 and consequently direct the respondents to grant time to produce the certificates issued by the 1st respondent for claiming exemption under G.O.Ms.No.790 dated 29.12.1995 for the period 1997-98 and 1998-99 and pass Counsel for the Petitioner:MR.V.V.N.NARAYANA RAO Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of Certiorari to call for the records pertaining to the distraint order dated 7.3.2006 issued by the 2nd respondent in form No.1 under the Revenue Recovery Act, and to quash the same as illegal, arbitrary, and violative of principles of natural justice and consequently to direct the respondents to grant time to produce the certificates issued by the 1st respondent for claiming exemption under G.O.Ms.No.790 dated 29.12.1995 for the period 1997-98 and 1998-99, the petitioner filed this writ petition The Government of Andhra Pradesh, in terms of GO Ms. 790 dated 29.12.1995 has issued certain tax reduction in respect of the feature films and to claim such benefit, the exhibitors or the proprietors shall have to produce a certificate, copy of the affidavits of the producer, etc. The procedure is that as and when a feature film is produced in the State of Andhra Pradesh, the petitioner theatre used to intimate to the Entertainment Tax Officer, who in turn acknowledges the same. The petitioner had been claiming such benefit of tax reduction from 1995 onwards, except for the years 1997-1998 and 1998-1999, as it could not produce the certificate as required under clause 2 of the said GO. Even though the petitioner is said to have informed about the events to the Entertainment Tax Officer, the Entertainment Tax Officer issued assessment order for the period from 1997-1998 and 1998-1999 and raised demand of Rs.1,29,619/-, without considering the request of the petitioner to grant time for production of the required documents. Aggrieved by the said assessment order, the petitioner preferred appeal before the fourth respondent, which was dismissed by order, dated 23.11.2000. Aggrieved by the said dismissal, the petitioner preferred Civil Revision Petition Nos. 1351 of 2001 and batch and this court passed a common order dated 9.10.2001 holding that if the affidavits and other documents asked for by the petitioner are available with the A.P. State Film Development Corporation, the same shall be furnished to the petitioner. It is case of the petitioner that even though it has requested for the said certificate and documents, for claiming tax reduction, they did not respond to the petitioner’s request. While so, the second respondent issued distraint warrant on 7.3.2006 requiring the petitioner to pay the amount within 24 hours. Evidently, the order dated passed in CRP No. 1315 of 2001 and Batch was passed as long back as on 09.10.2001 and the order has attained finality. Even though specific directions were issued by this court in the above batch of Civil Revision Petitions, the petitioner could not obtain copy of the required documents to claim reduction in tax. The assessment order is for the period 1997-1998 and 1998-1999. Therefore, having regard to these facts, the writ petition is disposed of with a direction to the petitioner to pay the disputed tax in ten equal monthly instalments. First of such instalment shall be paid on or before 15.03.2008 and continue to pay the same, till the entire disputed tax is paid. With these directions, the writ petition is disposed of. No order as to costs. ____________________ T.MEENA KUMARI, J. ____________ G.ROHINI, J. February 28, 2008 MAS