IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION NO : 21030 of 2008 Between: M/s Super Hitech, Engineers & Contrctors, 6-2-39, A C Guards, Lakdikapul Hyderabad, Rep by its Managing Partner, Mohammed Nazeeruddin ..... PETITIONER AND 1 Government of Andhra Pradesh, Represented by its Principal Secretary, Finance & Planning, (Works and Projects) Department, at Secretariat, Hyderabad. 2 The Superintending Engineer, R & B, Rural Circle at Balkampet, Hyderabad 3 The Superintending Engineer, R & B, Medak Circle at Sanga Reddy. 4 The Executive Engineer (R & B), Roads Division at Goshamahal, Hyderabad. 5 The Executive Engineer (R & B), City Roads Division, Masab Tank, Hyderabad. 6 The Executive Engineer (R & B), Sanga Reddy Division at Sanga Reddy, Medak District. 7 The Executive Engineer (R & B), Radial Roads Division, Masab Tank, Hyderabad, 8 The Executive Engineer, hyderabad Radial Roads Division, Growth Corridor Ltd., HUDA , Hyderabad. 9 The Pay and Accounts officer, Ranga Reddy District, Near Gandhi Bhavan, Nampally, Hyderabad. 10 The Pay & Accounts Officer, Projects, Near Gandhi Bhavan, Nampally, Hyderabad. 11 The Asst Pay and Accounts Officer, Medak District at Medak. 12 Chief General Manager, Hyderabad Growth Corridor Ltd., HUDA Complex, Tarnaka, Hyderabad. 13 The Commercial Tax officer, Madhapur, Circle, Gaganvihar, 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 Writ in the nature of WRIT OF MANDAMUS or any other appropriate writ or Writs, Order or Direction declaring the Memo No.602/F8(1)/2006 dated 14-3-2007 issued by the ﬁrst respondent, as illegal, arbitrary and contrary to the provisions of A P VAT ACT and Rules made there under and to consequently hold that petitioner is entitled for addition of 4 % on the entire value of work done and deduction of 4% towards VAT at the time of payment of each bill, in terms of provisions of G.O.Ms.No.11 dated 29-07-2005, G.O.Rt.No.141 dated 27-7-2006 and under Section 22(3) of AP VAT Act by directing the Respondents to pay the diﬀerence of 2.6 % amount on the total value of works, to the petitioner; Award costs and pass Counsel for the Petitioner: SRI.K.RAGHUVEER REDDY Counsel for the Respondents.: GP FOR FINANCE & PLANNING, GP FOR COMMERCIAL TAX & GP FOR ROADS & BUILDINGS. The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION NO : 21030 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) Heard both sides. At their request, the Writ Petition itself is taken up for disposal at the stage of admission. At the time of hearing, the learned Counsel on either side submitted that the issue raised in this writ petition is squarely covered by the Judgment of the Division Bench of this Court in W.P.No.484 of 2008, dated 18.1.2008. However, learned Special Government Pleader for Commercial Tax submitted that though the petitioner states that it has paid 4% tax on the entire work done, it has to be ascertained while processing the final bill. Following the ratio laid down in the above referred judgment, the Writ Petition is, accordingly, allowed with a direction to the respondents not to remit any further amount in respect of deductions already made pursuant to the memo, dated 14.3.2007 of the 1st respondent, while processing the ﬁnal bill, however, subject to the payment of 4% which is stated to have been made by the petitioner. It is needless to mention that, as agreed by the counsel on either side, the balance of 2.6% has to be added by the respondents in the bills. ________________________ Justice T. Meena Kumari _____________________ Justice G. Chandraiah Date: 26th Setember, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION No:21030 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 26/09/2008