IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY EIGHTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18502 of 2008 Between: M/s.Allseas Marine Contractors S.A., D.No.5-6-45/1/2 East Point colony, Near VUDA Park, Beach Road, Visakhapatnam-530037, Rep. by its Assistant Manager- Taxation Mr.Pola Sivudu ..... PETITIONER AND 1 The Commercial Tax officer, Jagannaikpur circle KaKINADA 2 The Commercial Tax officer, China Waltair Circle Visakhapatnam .....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 writ of mandamus or any other appropriate writ or order or direction declaring the inaction of the 1st respondent in not disposing of the application ﬁled by the petitioner in Form VAT 112 on 11.7.2008 seeking transfer of its registration from Kakinada to Visakhapatnam as illegal, arbitrary, and contrary to Rule 13(3) of the APVAT Rules, and consequently direct him to consider and dispose of the application for transfer of registration at an early date and pass Counsel for the Petitioner: MR.S.DWARAKANATH 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 declaring the inaction of the ﬁrst respondent in not disposing of the application ﬁled by the petitioner on 11.7.2008 in Form VAT 112 seeking transfer of its registration from Kakinada to Visakhapatnam, as illegal, arbitrary and contrary to the Rule 13(3) of the A.P.V.A.T. Rules and consequently direct the respondents to consider and dispose of the application for transfer of registration, the petitioner filed this writ petition. The petitioner is a Multinational Company engaged in the business of laying of sub-sea pipelines. The petitioner has been awarded contract by M/s. Reliance Industries Limited, which involves, planning, designing, engineering, support of offshore facilities for development, etc. The said activity is basically an oﬀshore installation of pipelines. The petitioner had vacated its oﬀence from Jagannaikpur, Kakinada with eﬀect from 12.7.2008 and centralised its operations from its oﬃce at Visakhapatanm and, as such, it made an application in VAT 112 to the ﬁrst respondent for transfer of its registration from Kakinada to Visakhapatnam, on 11.7.2008. Pursuant thereto, an inspection of the petitioner’s premises at Visakhapatnam was also conducted on 24.7.2008 by the Enforcement Wing, of the Respondents. The inaction on the part of the respondents in disposing of the application dated 11.7.2008, is impugned in this writ petition. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. In the facts and circumstances of the case, we feel suﬃce it to direct the respondents to dispose of the application dated 11.7.2008 filed by the petitioner seeking transfer of its Registration from Kakinada to Visakhapatnam. Accordingly, the respondents are directed to dispose of the application dated 11.7.2008 ﬁled by the petitioner seeking transfer of its registration from Kakinada to Visakhapatnam, in accordance with law, within a period of four weeks from the date of receipt of a copy of this order, if not already disposed of. With this direction, the writ petition is disposed of at the stage of admission. No order as to costs. ____________________ Justice T.Meena Kumari ______________________ Justice P.V. Sanjay Kumar. August 28, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{TRK}