IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SEVENTEENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 25155 of 2008 Between: Sri E.Venkat Swamy S/o.E.Bakkaiah Flat No.304, Plot No.44, Road No.1, Dream Home Palace, Green Hills Colony, Ramakrishna Puram, Hyderabad - 500 035. ..... PETITIONER AND 1 Government of Andhra Pradesh, Rep. by its Prl. Secretary, Finance & Planning (Works and Projects) Department at Secretariat, Hyderabad. 2 The Superintendent Engineer (R&B) Rural Circle at Balkampet, Hyderabad. 3 The Executive Engineer (R&B) City Roads Division at Masab Tank, Hyderabad. 4 The Executive Engineer (R&B) Roads Division at Goshamahal, Hyderabad. 5 The Executive Engineer (R&B) N.H. Division, Hyderabad. 6 The Pay and Accounts Officer, Ranga Reddy District, Near Gandhi Bhavan at Nampally, Hyderabad. 7 The Pay and Accounts Officer,(Projects) Near Gandhi Bhavan at Nampally, Hyderabad. 8 The Commercial Tax Officer, Saroornagar Circle, Ranga Reddy 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 to issue a Writ in the nature of Writ of Mandamus or any other appropriate Writ or Writs, order or direction (1) Declaring the Memo.No.602/F8(1)/2006, dt. 14.3.2007 issued by the ﬁrst respondent is arbitrary, illegal, invalid contrary to the provisions of the A.P. Value added Tax Act, Rules made there under G.O.Ms.Nos. 11, dt. 29.7.2005 and G.O.Ms.No.141, dt. 27.7.2006 and unsustainable. (2) The Petitioner is entitled for addition of VAT component of 4% on the entire value or work done at the time of payment of each bill in terms of the provisions of G.O.Ms.No.11, dt. 29.7.2005, G.O.Ms.No.141, dt. 27.7.2006 and Section 22(3) of the A.P.VAT Act. (3) Declaring the action of the Respondents No.2 to 7 in adding only 1.4% at the time of payment of bill i.e., lesser than 4% in respect of some works as arbitrary, illegal and contrary to the provisions of the A.P. Value Added Tax and the Government Orders in force as well as the terms of the agreement, and (4) Consequently direct the Respondents No.2 to 7 to pay the difference 2.6% amount on the total value of the works, and to pass such other order or orders. Counsel for the Petitioner:MR.A.RAMAKRISHNA REDDY Counsel for the Respondent No.: GP FOR ROADS & BUILDINGS The Court made the following : ORDER: (PER GR, J) Heard the learned counsel for petitioner, the learned Government Pleader for Roads & Buildings for respondents 2 to 5, and the learned Special Government Pleader for Commercial Taxes for 8th respondent. The counsel for respective parties have made a synoptic submission that the judgment of a learned Division Bench of this Court dated 04-08-2008 in W.P.No.15843 of 2008 squarely covers the disputed factual and legal position in this case and that the writ petition be disposed of in terms of the said judgment. Accordingly, the writ petition is disposed of in terms of the judgment of this Court dated 04-08-2008 in W.P.No.15843 of 2008 and a copy of the said judgment be appended to this order. _______________________ GODA RAGHURAM, J ________________________ P.V.SANJAY KUMAR, J 17th November 2008 Note: Office to issue copy as soon as possible. B/o CVRK THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION No: 25155 of 2008 (per: GR,J) 17th November 2008 CVRK