IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SECOND DAY OF ARIL TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 21446 of 2008 Between: Rotary English Medium School, Hanumesh Nagar, Guntakal Anantapur District, Rep. by its Correspondent. P.Hari Nath ..... PETITIONER AND Profession Tax Officer-II, Dy. Commercial Tax Officer-II, Guntakal. .....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 Writ of mandamus declaring the demand notice in R.C.No.35/06, dated 08-07-2008 passed by the respondent as illegal, arbitrary, inoperative and contrary to the provisions of A.P. Profession Tax Act, 1987 and quash the same. Counsel for the Petitioner: MR.P.N.SUNIL KUMAR REDDY Counsel for the Respondent: MR. K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) Rule. Service of notice is waived by Sri K. Raji Reddy, learned Special Standing Counsel for Commercial Tax. 2. In view of the judgment delivered by this Court in Writ Petition No.17106 of 2008 and batch, dt.20.2.2009, learned Advocates have requested that this petition be heard today and, therefore, the petition is finally heard today. 3. By virtue of the impugned order, the petitioner has been called upon to pay profession tax from the assessment year 1999-2000 to 2007-2008 at the rate of Rs.1,500/- per annum. The total tax payable by the petitioner is Rs.13,500/- by virtue of the impugned order dt.8.7.2008. 4. It is the case of the petitioner that before determining the amount of profession tax, no opportunity, in the nature of show cause notice, was given to it. 5. Learned Advocates have agreed that the impugned notice, whereby the petitioner has been called upon to pay the profession tax, be treated as show cause notice and the petitioner has agreed that a reply to the said notice shall be given by the petitioner within two weeks from today. 6. In the circumstances, it is directed that the impugned demand notice shall be treated as show cause notice and no amount shall be paid by the petitioner in pursuance of the said notice. After considering the reply, which might be given by the petitioner within two weeks from today, the respondent shall pass appropriate order in accordance with law. 7. In view of the above order, the petition stands disposed of as allowed with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 02-04-2009 bnr