IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH 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 : 12631 of 2008 Between: Human Welfare Organization (Reg. No. 1982/05) Rep. by its President Shaik Wali Ahmed aged 57 yrs, R/o. H.No. 10-4-13/8/1, Flat No. G04,G05, Hawa Rehaesh, Humayun Nagar, Masab Tank, Hyderabad. ..... PETITIONER AND 1 Government of Andhra Pradesh, Rep. by its Principal Secretary, Revenue Department, Secretariat, Hyderabad. 2 The Commissioner, Sales Tax Department, A.P. 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 writ or direction preferably writ of Mandamus declaring the order issued in the letter No. 10831/CT-II(1)/2008-2 dt. 22-4- 2008 issued by 1st respondent as illegal, arbitrary contrary to record and violative of principles of natural justice and consequently set aside the same and further direct the Respondents to grant exemption to the petitioner's Organization on Special Percolation Pits Machinery from VAT in the light of Circular No. 707/23/2003-CX dt. 16-4-2003 and pass such other or further orders Counsel for the Petitioner: MR.KOWTURU VINAYA KUMAR 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 mandamus to declare the order in Lr.No.10381/CT-II(1)/2008-2 dated 22.4.2008 by the first respondent, as illegal and arbitrary and to consequently set aside the same and to direct the respondents to grant exemption to the petitioner’s organization on Special Percolation Pits Machinery from VAT in the light of Circular No.707/23/2003-CX dated 16.4.2003, the petitioner filed this writ petition. The petitioner is a non-profit and non-Governmental Organisation established with the object of empowering the socially and economically disadvantageous section of the society and in that process, it has taken up Rain Water Harvesting on extensive scale and, therefore, applied for grant of exemption for payment of tax. In that process, the petitioner with its own funds, has designed certain special machinery purely for laying percolation pits. The petitioner also applied for exemption on 21.1.2008 from paying the tax on special machinery. The first respondent, without verifying the contents of the representation, has issued the impugned notice giving a go-bye to the circular dated 16.4.2003 under which the petitioner claims exemption. Hence, the present writ petition. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for the respondents. As can be seen from the pleadings, there is absolutely no material placed before this court to show that any demand has been raised by any authority, which the petitioner intends to impugn in this writ petition. As such, we do not find any reason to entertain the writ petition. The writ petition fails and is accordingly dismissed. No order as to costs. ____________________ T.MEENA KUMARI, J. ___________________________ RAMESH RANGANATHAN, J. June 18, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{VSMI}