IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SECOND DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION Nos : 10440, 10442 & 10448 of 2008 W.P.No.10440 of 2008 Between: SHIV -VANI OIL & GAS EXPLORATION SERVICES LTD F- 213,3rd floor,Lado Sarai, M.B.Road,New Delhi-110030 rep.by its Managing Driector, Mr.Padma Singhee S/o.Chimanlal Singhee ..... PETITIONER AND 1 The Commercial Tax officer, Aryapuram circle Rajahmundry 2 The Appellate Deputy Commissioner (CT), Visakhaptnam .....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 order or direction more particularly in the nature of writ of mandamus declaring the order of Appellate Deputy Commissioner No.Spl.Regn.E/005/07-08 dated 15.3.2008 as illegal, arbitrary, and without jurisdiction and set aside the same and direct the Appellate Deputy Commissioner (CT), Visakhapatnam todispose of the appeal for the Assessment year 2005-06 on merits. Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for Respondents : SPL. SC FOR COMMERCIAL TAXES WRIT PETITION NO : 10442 of 2008 Between: Shiv Vani Oil & Gas Exploration Service Ltd F-213/C, Floor Lado Sarai M.B Road New Delhi -110030 Rep.by its Managing Director Mr.Padam Singhee S/o.Chimnlal Singhee ..... PETITIONER AND 1 The Commercial Tax Officer Aryapuram Circle Rajahmundry 2 Appellate Deputy Commissioner(CT) 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 writ, order or direction more particularly one in the nature of writ of Mandamus declaring the order of Appellate Deputy Commissioner No.Spl Regn/E/VAT/009/07-08 dt.15-3-2008 as illegal arbitrary and without jurisdiction and set aside the same and direct the Appellate Deputy Commissioner (CT) Visakhapatnam to dispose of the appeal for the Assessment year 2006-07 on merit. Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for Respondents : SPL. SC FOR COMMERCIAL TAXES WRIT PETITION NO : 10448 of 2008 Between: SHIV -VANI OIL & GAS EXPLORATION SERVICES LTD., F- 213/C, 3rd Floor, Lado Sarai, M.B.Road, New Delhi-110030 rep by its Managing Director, Mr. Padam Singhee, S/o. chimanlal Singhee. ..... PETITIONER AND 1 The Commerical Tax Officer, Aryapuram Circle, Rajahmundry. 2 The Appellate Deputy Commissioner(CT), 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 writ, order or direction, more particularly in the nature of Writ of Mandamus, declaring the order of Appellate Deputy Commissioner No.Spl.Regn,E/005/07-08, dated 15.03.2008 as illegal, arbitrary and without jurisdiction and set aside the same and direct the Appellate Deputy commissioner(CT), Visakhapatnam, to dispose of the appeal , for the Assessment Year 2004-05 , on merits. Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for Respondents : SPL. SC FOR COMMERCIAL TAXES COMMON ORDER: (Per BPR, J) Heard Sri S. Chakrapani, learned counsel for the petitioner and Sri K. Raji Reddy, learned Special Standing Counsel for Commercial Taxes, and at their request, all these writ petitions are taken up for disposal as common question is involved. In all these writ petitions, the petitioner seeks to assail the impugned orders as well as rejection of appeals by the second respondent on the ground of non-payment of mandatory tax at 12.5% of the disputed tax. Learned counsel for the petitioner submits that the petitioner has paid the said mandatory tax on 04.03.2008 and therefore, a direction may be given to the second respondent to take up the said appeals and dispose of the same. Having regard to the submission made by the learned counsel for the petitioner that the petitioner has paid the said mandatory tax on 04.03.2008, we are of the view that there will not be any impediment in taking up the appeals by the second respondent. The Writ Petitions are accordingly disposed of directing the second respondent to process the appeals filed by the petitioner and dispose of the same on merits, in accordance with law. No costs. __________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 2nd May, 2008 sj ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, R.P. Road Circle, Secunderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3. 2CD copies Form-NIC-OGS/WP{TRT}