IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF JANUARY TWO THOUSAND AND NINE :PRESENT: THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 1018 of 2009 Between: M/s. Mahindra First Choice Wheels Ltd., (Formerly known as M/s. First Choice Wheels Ltd.,) No.148, Sikh Village, Secunderabad, Rep. by its Chief Financial Officer, Mr. Percy Mahernosh ..... PETITIONER AND The Commercial Tax Officer, S.D. Road Circle, Secunderabad. .....RESPONDENT Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein the High Court may be pleased to issue an appropriate writ or order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the respondent in passing the impugned assessment order dated 31-12-2008 in Form 305 for the tax period 2007-2008 as illegal, arbitrary, high handed, contrary to the Provisions of the Act and in violation of principles of natural justice and set aside the same and declare that the petitioner is entitled for notational input tax credit in terms of Rule 20(3-a) of AP VAT Rules, 2005 on the second hand vehicles purchased and sold locally on production of documentary evidence to the effect that they were registered under the provisions of Motor Vehicles Act, 1988 in the State of Andhra Pradesh, and to pass such other order or orders as the Hon’ble Court may deem fit and proper in the circumstances of the case as otherwise the petitioner will be put to irreparable loss and hardship. The petition coming on for hearing, upon perusing the petition and the affidavit filed herein and upon hearing the arguments of SRI BHASKAR REDDY VEMIREDDY, Advocate for the Petitioner and of the Govt. Pleader for Commercial Taxes for the respondent, the Court made the following: ORDER: Learned Standing counsel for Commercial Taxes prays for time. In the meantime, no coercive steps shall be taken for recovery of the amount of tax. Adjourned to 4-02-2009. ASSISTANT REGISTRAR // TRUE COPY // for ASSISTANT REGISTRAR To 1. The Commercial Tax Officer, S.D. Road Circle, Secunderabad.(by RPAD) 2. 2 CCs to the G.P. for Commercial Taxes, High court of A.P.Hyd.(O.UT) 3. One C.C.to Sri Bhaskar Reddy Vemireddy, Advocate. (OPUC) 4. 2 spare copies. HIGH COURT HCJ & RR.J DATED 28-01-2009 ADJOURNED TO 4-02-2009 ORDER W.P.NO. 1018 OF 2009 DIRECTION Bsr Dt. 29-1-2009 HIGH COURT HCJ & RR.J DATED 28-01-2009 ADJOURNED TO 4-02-2009 ORDER W.P.NO. 1018 OF 2009 DIRECTION