IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST 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 : 24681 of 2006 Between: Sri Infrastructure Finance Limited (Formerly Srei International Finance Ltd.) having its regd. Office at Kolkata and local office at 202 & 203, Saptagiri Towers, Begumpet, Hyderabad, rep. by its Asst. Vice President Mr.Jaidip Basu. ..... PETITIONER AND 1 Commercial Tax Officer, Mahankali street circle, Secunderabad. 2 The Addl. Commissioner, Commercial tAxes (Legal) II Floor, commercial Tax Building, Nampally Hyderabad. 3 The Appellate Deputy Commissioner of Commercial Taxes, Secunderabad division, Commercial Tax, Building, Nampally, Hyderabad. .....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 of Certiorari or any other writ or order or direction in the nature of a writ of Certiorari, calling for the records relating to the show cause notice issued by first respondent in GI No.2737/01-02/APGST dated 13.9.06 for the assessment year 2001-02 and quash the same, and pass such further or other orders. Counsel for the Petitioner:MR.C.V.NARASIMHAM Counsel for the Respondents.: GP FOR COMMERCIAL TAX The Court made the following : HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:24681 OF 2006 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to call for the record pertaining to the show cause notice issued by first respondent in GI No.2737/01-02/APGST dated 13.9.06 for the assessment year 2001-02 and quash the same. When this writ petition is taken up for hearing, it is brought to the notice of this Court that the interim order passed by this Court directing the petitioner to deposit Rs.3 crores, has already been complied with. Therefore, the learned counsel for the petitioner sought permission of this Court to grant time enabling the petitioner to file the objections to the show cause notice impugned herein. At this stage, it is submitted by the learned standing counsel appearing on behalf of the respondents that in view of the quantum of tax, the petitioner may further be directed to deposit some more amount in addition to the above amount. In view of the fact that the petitioner has already complied with the conditional order passed by this Court by depositing Rs.3 crores which is more than 1/4th of the disputed tax, We feel it a fit case wherein liberty can be given to the petitioner to file objections to the show cause notice impugned herein within a period of two (2) Weeks from today and thereafter, the respondents shall consider the objections and pass appropriate orders in accordance with law as expeditiously as possible. At this stage, it is pertinent to note that subsequent to the filing of the writ petition, an assessment order dated 27.11.2006 has been passed and on that, the petitioner by way of amendment has altered the relief seeking to attack the assessment order. In the above circumstances permitting the petitioner to file objections to the show cause notice, the assessment order, dated 27.11.2006 which was passed subsequent to the filing of the writ petition, is set aside. It is needless to observe that in case of failure to file any objections by the petitioner within the above stipulated period, the assessment order dated 27.11.2006, shall become operative. Subject to the above direction, this writ petition is disposed of. No costs. ________________________ Justice T. Meena Kumari _________________ Justice G. Rohini Date: 21st February, 2008 Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:24681 of 2006 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 21/02/2008