THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION No. 31334 OF 2011 DATED:29-11-2011 Between: S. Kondal Reddy … Petitioner And The Government of Andhra Pradesh, rep., by its Principal Secretary (Revenue), Secretariat, Secretariat Buildings, Hyderabad and four others … Respondents THE HON’BLE THE CHIEF JUSTICE SHRI MADAN B. LOKUR AND THE HON’BLE SHRI JUSTICE SANJAY KUMAR WRIT PETITION No. 31334 OF 2011 ORDER: (per the Hon’ble the Chief Justice Shri Madan B. Lokur) 1. A show cause notice was issued to the petitioner on 15-03-2011 proposing to levy value added tax under Section 4 (8) of the Andhra Pradesh Value Added Tax Act, 2005 on the ground that the petitioner had given buses for being operated by the Andhra Pradesh State Road Transport Authority on hire charges. The show cause notice pertains to the tax period 2008-09 and 2009- 10. 2. We are a little surprised that the petitioner did not file any reply to the show cause notice for several months and has now filed the writ petition only on 25-11-2011 challenging the show cause notice. There is nothing to suggest that the show cause notice was issued without any jurisdiction. All that is submitted by learned counsel for the petitioner is that the law on the subject is well settled and that the authorities are not acting in accordance with law. 3. If that is so, that was all the more reason for the petitioner to have filed a reply to the show cause notice bringing out the legal position so that the show cause notice could be adjudicated in his favour. Instead of doing so, the petitioner has come to this Court after a gap of almost eight months of the issuance of the show cause notice. 4. The petitioner was also issued an assessment order with regard to the tax period 2007-08. In respect of that particular year, the present challenge to the assessment order is clearly not maintainable since it is an appealable order and we see no reason to hijack the proceedings and entertain the writ petition challenging the assessment order. 5. In our opinion, in the facts of this case, it would be more appropriate for the petitioner to avail of the statutory mechanism in accordance with law. 6. In respect of the show cause notice dated 15-03-2011, it would be more appropriate for the petitioner to file a reply and to place all the facts of the case and case law before the authority so that a correct decision can be taken in the matter, if not already taken. In respect of the assessment order with regard to the tax period 2007-08, we decline to interfere and leave it open to the petitioner to avail of the statutory remedies in accordance with law. 7. The writ petition is disposed of on the above terms. 8. The miscellaneous application also stands disposed of. MADAN B. LOKUR, CJ SANJAY KUMAR, J 29-11-2011 ks