IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE P.S. NARAYANA WRIT PETITION NO : 4666 of 2008 Between: M/s. Neeraj Pipes (P) Limited, Rep. by its Director Mr.Pankaj Agarwal S/o. Shyam Sundar Agarwal R/o.No.182, Gagan Pahad, R.R. District, Hyderabad. ..... PETITIONER AND The Commercial Tax Officer, Rajendranagar Circle, M-4, Block, M.I. Road Nampally, 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 issue a Writ or order or direction more specifically one in the nature of Writ of Mandamus declaring the impugned proceedings of the respondent in OA3/ /2007-08 dated: 29-08-2007 demanding Central Sales Tax arrears of Rs.24,18,164/- Rs.13,67,930/- + Rs.10,50,234/- under CST Act, 1956 for the years 2001-2002 and 2003-2004 only as illegal, arbitrary, contrary to law, violative of principles of natural justice and violative of Articles, 14, 19 and 301 of the Constitution of India and set aside the same by directing the respondent herein to make an assessment basing upon the sales register, F-Forms and turnovers furnished by the petitioner herein on 27.09.2007 for the years 2001-2002 and 2003-2004 and pass such other order or orders in the interest of justice. Counsel for the Petitioner:MR.B.KRISHNA MOHAN Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE B.PRAKASH RAO AND THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITION No. 4666 of 2008 ORDER: (Per the Hon’ble Mr. Justice B. Prakash Rao) Heard Sri B. Krishna Mohan, learned counsel for the petitioner and Sri K. Raji Reddy, Special Standing Counsel for Commercial Taxes. The writ petition is disposed of finally, with the consent of both the parties. The main grievance of the petitioner in this writ petition is that through the impugned proceedings, dated 29-08-2007, it was directed to pay the alleged tax due, for the period 2001-2002 and 2003-2004, and that the same have been issued without giving reasonable opportunity to it. According to the petitioner, the action of the respondent is arbitrary, illegally and violative of principles of natural justice, and consequently direct the respondent to make fresh assessment basing upon the sales register etc. On the other hand, learned Standing Counsel for the respondent submits that earlier the petitioner had submitted its explanation to the notice dated 21-07-2007, and that it had not produced the relevant records. He explained the circumstances under which the impugned proceedings have been issued, and therefore, no exception can be taken to the impugned order. Learned counsel for the petitioner submits that since the records are produced in the parallel proceedings, they could not be made available to the respondent. There cannot be any difficulty for producing the same before the respondent, when required. In view of the facts and circumstances of the case, without expressing any opinion on the merits of the matter, the writ petition is disposed of, directing the petitioner to produce the relevant sales registers etc., before the respondent. As and when they are produced, the respondent shall conduct fresh assessment, basing upon the sales registers, F-Forms etc., that may be produced by the petitioner, and pass appropriate orders, after affording reasonable opportunity to it; subject, however, to the condition that the petitioner deposits half of the demanded amount, through the impugned order, within a period of eight weeks from the date of receipt of a copy of this order. There shall be no order as to costs. ___________________ B. PRAKASH RAO, J. ___________________ P.S. NARAYANA, J. Dt.05-03-2008 KO To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KURR}