IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH 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 : 5942 of 2008 Between: 1 M/s Sujana Metal Products Limited, 18, Nagarajuna Hills, Punjagutta, Hyderabad, rep by its Director S.Hanumantha Rao. 2 R.Ramaiah, S/o.Sri Ramulu, R/o.H.No.10.4.158, Fateh Nagar, Hyderabad-500 018. ..... PETITIONERS AND 1 Commercial Tax Officer,Srinagar Colony Circle, Punjagutta Division,5th Floor,Kushal Towers, Beside Chermas, Abids, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 Sales Tax Appellate Tribunal, represented by its State Representative, Hyderabad Bench, Hyderabad. 4 State of Andhra Pradesh, rep by its Secretary, Revenue department, A.P.Secretariat, 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 an appropriate writ, order or direction, more particularly one in the nature of writ of mandamus (i) read down Sections 19 & 21 of the APGST Act as empowering the 3rd respondent to dispense with pre- payment of 37.5% of the diﬀerence in tax between the admitted and the assessed tax in appropriate cases; (ii) declaring the proceedings in A.R.No.195/2008 dated 15.03.2008 of the 3rd respondent as arbitrary and onerous and hence illegal, alternatively to consider the appeal in A.R.No.195/2008 dated 15.03.2008 without insisting for payment of 50% of the disputed tax; (iii) declaring the assessment order of the ﬁrst respondent in Rc.No.2910/2002-03/APGST dated 31.03.2006 and the proceedings of the 2nd respondent in Appeal No.P/131/07-08 dated 7.11.2007 as arbitrary, illegal and violative of principles of natural justice and consequently set aside the same alternatively direct the ﬁrst respondent to reconsider the local purchase details. Counsel for the Petitioner:MR.A.SUDERSHAN REDDY Counsel for the Respondents: SRI A.V. KRISHNA KOUNDINYA, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 5942 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) When the matter has come up for hearing, the learned Counsel for the petitioners has submitted that in similar matter viz., in W.P.No.26710 of 2007, this Court, while disposing of the matter, issued a direction to entertain the appeal in accordance with law, subject to the condition of the petitioners depositing Rs.17,00,000/- (Rupees Seventeen Lakhs only), within a period of two weeks from the date of receipt of a copy of the order. Heard, the learned Standing Counsel appearing for the respondents also. Recording the submissions of the learned Counsel, this writ petition is also disposed of in terms of the orders passed in W.P.No.26710 of 2007, dated 28.1.2008. However, it is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. ________________________ Justice T. Meena Kumari _________________________ Justice P.V. Sanjay Kumar Date: 25th August, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 5942 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/08/2008