IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION No.207 of 2009 Between: M/s. Krishidhan Seeds Limited, D.No.7-97-439-58, Near FCI Godown, Bellary Road, Kurnool - 518 003, Rep. by its Senior Executive Accounts and Authorized Signatory Mr. S. Naresh Babu. ..... PETITIONER AND 1 The Assistant Commissioner (CT) (Int.), Large Turnover Unit Circle, Behind Central Plaza, Near Ayyappa Swamy Temple, Kurnool - 518 002. 2 The Commercial Tax Officer No.1, Kurnool. 3 Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool. 4 Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 5 Government of Andhra Pradesh, Rep. byi ts Principal Secretary, Revenue Department, Secretariat Building, 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 to issue Writ of Mandamus or any other appropriate Writ or order or direction declaring (a) the action of the 1st respondent in levying tax on seeds for sowing purpose, by the proceedings, dated 19- 04-2008, which is contrary to the amended entry 44 of the I Schedule of the A.P.V.A.T. Act, vide G.O.Ms.No.818, dated 30-6-2008 which was amended with retrospective effect from 1-4-2005, as arbitrary, contrary to law and in violation of principles of natural justice and rule of law and consequently set aside the same, (b) clause (iii) of Sub Section 4 of Section 67 of the AP Vat Act as illegal, arbitrary and ultra vires since it amounts to taking away the power of the quasi judicial authorities under the Act in view of the binding nature of the orders of the Advance Ruling authority on all the officers of the department except the Commissioner of Commercial Taxes and there by affecting the rights of the Petitioner, (c) in the alternative declare the action of the 3rd respondent in rejecting to entrain the appeal without giving sufficient opportunity to the petitioner including personal hearing as arbitrary, unjustified and consequently set aside the order of the 3rd respondent dated 26-8-2008. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE V.ESWARAIAH W.P.No.207 of 2009 ORDER: (per VEJ) As against the orders passed by the first respondent – the Assistant Commissioner (CT)(Int.), LTUC, Kurnool, demanding the petitioner to pay the tax of Rs.4,04,213/-, the petitioner filed an appeal before the third respondent – Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool along with an application for stay. The said appeal has been rejected on the ground that the petitioner has not paid 12.5% tax, which is prerequisite for admission of the appeal under Section 31(1) of the AP VAT Act, 2005. It is stated that the petitioner is now willing to pay 12.5% tax. In view of the same, the writ petition is disposed of directing the petitioner to deposit 12.5% tax within a period of three weeks from today. On such deposit, the third respondent shall consider the appeal filed by the petitioner and pass appropriate orders in accordance with law. D.S.R.VARMA, J V.ESWARAIAH, J Date: 07.01.2009 va