IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTIETH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 12787 of 2008 Between: H.Md. Zackria, S/o. Hannef Mahd, Proprietor Moon Leathers, R/o. Contonment, Vizianagaram. ..... PETITIONER AND 1 The Sales Tax Appellant Tribunal, Andhra Pradesh, Rep by its Chairman, Visakhapatnam Bench, Visakhapatnam. 2 The State of Andhra Pradesh, Rep by its Deputy Commissioner, Commercial Taxes Department, Vizianagaram. 3 The State of Andhra Pradesh, Rep by its Commerical Tax Officer, Commercial Taxes Department, Vizianagaram. .....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 suitable writ, order or direction more particularly one in the nature of writ of Certiorari calling for the records pertaining to the appeal ARNo.298/2007 on the file of the 1st Respondent Tribunal and quash the order Dt. 30.1.2008 and remit back the matter to the Tribunal for fresh adjudication on merits and pass Counsel for the Petitioner: SMT.S.A.V.RATNAM Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of Certiorari calling for the records pertaining to the appeal AR No.298/2007 on the file of the 1st Respondent Tribunal and to quash the order Dt. 30.01.2008 and remit the matter back to the Tribunal for adjudication afresh, on merits, the petitioner filed this writ petition. The petitioner is a proprietary concern engaged in the business of supplying hides and skins of animals to the leather industry. While so, the customers of the petitioner submitted ‘C’ forms for the year 1999-2000 for different amounts, which were objected to by the respondent No.3 and rejected concession of tax and levied tax at 8% by revising the assessment under Sec. 20(ii) of the A.P.G.S.T. Act and Sec. 9(ii) of the C.S.T. Act and issued revised show cause notice on 05.01.2005 calling for objections. The petitioner submitted his objections on 22.11.2006 and basing on the orders passed by the second respondent by order dated 23.11.2006, the third respondent issued orders dated 25.11.2006, which was appealed against by the petitioner before the Tribunal, with delay, inasmuch as the petitioner fell ill. The Tribunal, accordingly issued notice in Form-A on 28.11.2007 calling the petitioner herein to rectify the omissions mentioned therein. But since the same was not attended to by the petitioner, the Tribunal again issued notice in Form B on 3.1.2008, requiring the petitioner to rectify the omissions, inasmuch as the Tribunal would hear the matter on 29.1.2008, which was also not attended to by the petitioner herein. Therefore, by the impugned order, the Tribunal rejected the appeal observing that the omissions pointed out by it were not rectified. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for the respondents. Having regard to the circumstances and having heard the learned counsel for the petitioner, as can be seen from the pleadings, the petitioner has to comply all the omissions notified by the Tribunal in the notice dated 28.11.2007. Therefore, while directing the petitioner to rectify the omissions pointed out by the Tribunal on or before 15.07.2008, we direct the first respondent Tribunal to pass appropriate orders on the delay condonation petition, in accordance with law. Non-compliance of the rectification of the omissions, pointed out by the Tribunal, will result in the impugned order dated 30.01.2008, becoming operative. The writ petition is accordingly disposed of. No order as to costs. ____________________ T.MEENA KUMARI, J. ___________________________ RAMESH RANGANATHAN, J. June 20, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{LS}