IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TENTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19687 of 2008 Between: M/s.Kanishk Communications, Ameerpet, Hyderabad Proprietor Mr.Vikas Kumar, S/o.Ramesh Chandra Hyderabad ..... PETITIONER AND The Commercial Tax officer, Sanathnagar circle Hyderabad .....RESPONDENT 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 to issue a writ of mandamus or any other appropraite writ order or direction to declare the assessment order passed by the Respondent for the assessment year 2004-05 under the Act in G.I.No.14743/2004-05 (APGST) dated 19.12.2007 relying upon the circular issued by the Commissioner of Commercial TAxes in Ref.No.AI(1)/326/2004 dated 4.6.2004 as arbitrary, illegal, contrary to law and consequently set aside the levy of turnover tax under section 5A of the Act pursuant to the notiﬁcation issued by the Government of Andhra Pradesh vide G.O.Ms.No.1117 dated 29.12.2004 and pass Counsel for the Petitioner:MR.TEJPRAKASH TOSHNIWAL Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19687 of 2008 ORAL ORDER: (per T HE HON’BLE MRS. JUST ICE T .MEENA KUMARI) Seeking a writ of mandamus declaring the assessment order dated 19.12.2007 passed by the respondent relying upon the Circular issued by the Commissioner of Commercial Taxes in ref.No.AI(1)/326/2004 dated 04.06.2004 as illegal, arbitrary and contrary to law and consequently to set aside the levy of turnover tax under Section 5A of the A.P.G.S.T. Act, 1957, pursuant to the notiﬁcation issued by the Government of Andhra Pradesh vide G.O.Ms.No.1117 dated 29.12.2004. The petitioner is a proprietor ﬁrm, carrying on business of second sales of cell phones and is registered on the rolls of the respondent. The respondent issued notice dated 06.08.2008 for the assessment year 2004-05 insisting the petitioner to pay sales tax of Rs.1,53,106/-, which according to the petitioner, was not received by him. According to the learned Counsel for the petitioner though the Circular of the Commissioner of Commercial Taxes in ref.No.AI(1)/326/2004 dated 04.06.2004 was struck oﬀ by G.O.Ms.No.1117 dated 29.12.2004, the respondent relying on the said Circular issued the assessment order requiring the petitioner to pay an amount of Rs.1,53,106/- and as such, the petitioner is not liable to pay any turnover tax. According to the petitioner the respondent is taking coercive steps under the provisions of Revenue Recovery Act for recovery of the said amount. Having heard the learned Special Standing Counsel for Commercial Taxes, we are of the opinion that even though the Circular, basing on which the petitioner was assessed to tax, has been struck down, it is for the petitioner to produce all the relevant material in support of his contention that he is not liable to pay the disputed tax. Under the above circumstances, it is suﬃce if the matter is remitted back to the respondent to consider the same afresh after giving an opportunity to the petitioner and after considering the material to be ﬁled by him, subject to the condition of payment of 50% of the disputed tax within a period of eight weeks and the respondent shall dispose of the matter within three months thereafter. With these directions, the writ petition is disposed of. No order as to costs. ______________________ T.MEENA KUMARI, J. ____________________________ RAMESH RANGANATHAN, J. Dated:10.09.2008 GS/ASP