IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE EIGHTEENTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 22708 of 2007 Between: M/s.Hemadri Enterprises, Tadepalli,Guntur District rep.by its proprietor, Sri G.Eshwara Rao, S/o.G.Sriramamurthy R/o.Vijayawada,Krishna District R/o.12-463/4, near Tolegate, Tadepalli, Krishna District ..... PETITIONER AND 1 Government of Andhra Pradesh, rep. by its Principal Secretary Commercial Tax Department, Secretariat, Hyderabad 2 The Deputy Commercial Tax officer, Mangalagiri of Mangalagiri village, of Taluk, Guntur district 3 The Commercial Tax Officer, Mangalagiri circle Mangalagiri, Guntur 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 an appropriate writ order or direction more particularly one in the nature of a writ of mandamus declaring the action of the Respondent No.2 in not releasing the goods pursuant to the order of this Hon`ble High Court of Andhra Pradesh dated 24.9.2007 as arbitrary, and illegal, and pursuant to the same, direct respondent No.2 herein to immediately release the destrained goods so as to enable the petitioner to make payment of the 50% of the Tax and consequentially also be pleased to grant a further period of four weeks time to make the payment. Counsel for the Petitioner: SRI MILIND G GOKHALE Counsel for the Respondents .: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:22708 OF 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the action of the Respondent No.2 in not releasing the goods pursuant to the order of this Hon`ble High Court of Andhra Pradesh dated 24.9.2007 as arbitrary, and illegal, and consequently, to direct respondent No.2 herein to immediately release the destrained goods so as to enable the petitioner to make payment of the 50% of the Tax and to grant a further period of four weeks time to make the payment. When this matter is taken up for hearing, it is the contention of the learned Standing Counsel that the amount as ordered by this Court in W.P.No:20148 of 2007 has not been deposited and therefore, the goods could not be released. At this stage, it is fairly submitted by the learned counsel for the petitioner that 6 (six) Weeks time may be granted to deposit 50% of disputed tax, so as to enable the petitioner to get the goods in question released. In view of the submission of the learned counsel for the petitioner and in view of the orders passed in W.P.No:20148 of 2007 and in the peculiar facts and circumstances of the case, without expressing any opinion on the merits of this writ petition, We feel it appropriate to permit the petitioner to deposit 50% of the disputed tax as ordered in the above earlier writ petition on or before 31st March, 2008. It is needless to observe that on such deposit, the 2nd respondent shall release the destrained goods in question. Subject to the above direction, this writ petition is disposed of. No order as to costs. _______________________ Justice T. Meena Kumari __________________ Justice G. Rohini Date: 18th February, 2008 Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:22708 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 18.2.2008