THE HONOURABLE SRI JUSTICE B.PRAKASH RAO AND THE HONOURABLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION No.5877 of 2010 ORDER: (per the Hon’ble Sri Justice B.Prakash Rao) Heard both sides. At their request, the main writ petition itself is taken up for disposal. In this writ petition, filed under Article 226 of the Constitution of India, the petitioner, who claims to be a registered educational society and is running several educational institutions and also doing some charitable activities, claims that it is entitled for exemption in pursuance of G.O.Ms.468 MA, dated 31.07.1993. However, in spite of such entitlement, the respondents- authorities are proceeding to impose tax and the officers are visiting their premises and demanding the same. Hence, the writ petition. Further, it is also submitted by the petitioner in the affidavit, filed in support of the writ petition, that in view of such activities on the part of the respondents-authorities, it has filed two representations before the third respondent on 21.08.2009 and 01.03.2010 claiming the self-same plea of exemption under the said G.O. However, both the said representations are pending consideration and so far no orders are passed nor any intimation is given to the petitioner. Having heard the learned counsel appearing on either side and on perusing the affidavit, filed in support of the writ petition, and other relevant material papers on record, especially keeping in view the claim of the petitioner that it seeks an exemption in pursuance of the said G.O. in view of its activities and also the pendency of the representations before the third respondent, we are of the view that the same should be considered on merits and in accordance with law, before any demand or imposition of the tax or whatsoever may be made. In the circumstances, the writ petition is disposed of, permitting the writ petitioner to file a fresh comprehensive representation before the second respondent herein claiming the said exemption or otherwise, and on receipt thereof, the second respondent shall dispose of the same within a period of one month from the date of receipt of the representation after giving notice and opportunity to the petitioner. We also make it clear that the petitioner shall file the said representation within a period of one week from today. We further make it clear that till disposal of such representation, the respondent-authorities shall not take any coercive steps against the petitioner. There shall be no order as to costs. _________________________ JUSTICE B.PRAKJASH RAO _______________________ JUSTICE G.CHANDRAIAH 15th March 2010 Note: Issue CC in three days. B/o dr