IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE EIGHTEENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WVMP NO.1966 OF 2008 IN W.P.M.P.NO. 36791 OF 2007 AND WRIT PETITION NO : 28152 of 2007 Between: Mody Ford (a registered A.P. VAT Dealer bearing T.I.N. No. 28020246024) 5-3-372, R.P. Road, Secunderabad, Rep. by its Director Nihar K. Mody. ..... PETITIONER AND 1 The Government of Andhra Pradesh, Commercial Taxes Department, Secretariat, Hyderabad. Rep. by its Principal Secretary. 2 The Assistant Commissioner (Commercial Taxes- IV) Central Audit Unit, O/o. The Commissioner, (CT), A.P. 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 Direction, order or writ more particularly one in the nature of Writ of mandamus declaring the action of the respondents in demanding of value added tax made by the 2nd respondent amounting to Rs. 42,77,713/- in respect of the sales made by the petitioner for the period April, 2007 to July, 2007 vide the impugned proceedings dated 13-12-2007, as arbitrary and illegal vitiated by violation of principles of natural justice, if necessary by declaring Section 2 (29)(a) of A.P. Value Added Tax Act, 2005 as unconstitutional, and for a consequential direction to the respondents not to enforce the impugned demand against the petitioner and pass Counsel for the Petitioner: MR.S.SRI RAM 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) When the above Vacate Miscellaneous Petition is taken up for hearing, both the counsel have agreed that the matter has to be remanded back to the second respondent in terms of GO Ms. No. 144 Revenue (CT-II) department dated 9.2.2008 for consideration afresh. Accordingly, the writ petition is allowed and the matter is remanded to the second respondent for passing orders afresh on or before 31st August 2008, in accordance with law. No order as to costs. The Vacate Miscellaneous Petition is accordingly closed. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan July 18, 2008 MAS. ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{SPJS}