THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.21821 of 2010 Dated:15.09.2010 Between: M/s. Bottled Gas Company, Plot Nos.7 & 8, Assisted Industrial Estate, Sanathnagar, Hyderabad, rep., by its Partner, Nalin Khara .. Petitioner And The Commercial Tax Officer, Sanathnagar Circle, VI Floor, Mayurkushal Complex, Abids, Hyderabad and others .. Respondents THE HON’BLE SRI JUSTICE V.V.S. RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.21821 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S. Rao) The petitioner filed the instant Writ Petition assailing the garnishee order issued by the first respondent under Section 29 of the Andhra Pradesh Value Added Tax Act, 2005 (VAT Act, for brevity), whereby and whereunder the Branch Manager of HDFC Bank, (not party to the Writ Petition) was required to pay an amount of Rs.6,24,301/- in the deposit of the petitioner company. In sum and substance, the petitioner contends that the exercise of power by the first respondent in issuing order/proceedings under Section 29 of the VAT Act does not satisfy the jurisdictional facts contained in the provision. The Special Standing Counsel for Commercial Tax brought to our notice Section 31 of the VAT Act, which admittedly provides for an effective and efficacious remedy before the appellate authority for seeking proper redressal. In view of this, we are not inclined to go into the contentions of the petitioner – formidable may be; at this stage. We leave it open to the petitioner to raise the ground before the appellate authority. The Writ Petition with the above observation is dismissed giving liberty to the petitioner to file an appeal before the appellate authority. There shall be no order as to costs. _____________ V.V.S. RAO, J ____________________________ RAMESH RANGANATHAN, J 15.09.2010 Note:- Dispatch C.C. by 16.09.2010. (B/o) KH