IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH AND THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No: 19845 of 2008 BETWEEN: M/s. Sundaram Finance Limited, D.No.40-1-126, Vasantha Plaza, M.G. Road, Vijayawada, rep. by its Head Indirect Taxation and Authorized Signatory, Mr. V. Sukumar. ... PETITIONER AND 1 State of Andhra Pradesh, rep. by its Principal Secretary (Revenue) (Finance), Secretariat Buildings, Hyderabad. 2 The Commissioner of Commercial Taxes, Andhra Pradesh, Commercial Taxes Complex, Nampally, Hyderabad. 3 The Commercial Tax Officer, Benz Cirle, Vijayawada. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue any writ, order or direction more particularly one in the nature of a Writ of Prohibition to prohibit the respondents from proceeding under Notice in Form VAT 305A under the A.P.VAT Act, 2005 dated 19.06.2008 (filed as Annexure P1) issued by the 3rd respondent, declaring the same as illegal, arbitrary, unconstitutional besides being violative of Articles 265 read with Artilce 286 of the Constitution of India in the facts and circumstances of the case and pass such other order or orders. Counsel for the Petitioner: MR.A.K.JAISWAL Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER: (per Hon’ble Sri Justice V. Eswaraiah) This writ petition has been filed against the show cause notice issued by the third respondent calling upon the petitioner to submit an explanation as to why the demanded tax shall not be collected. 2. Subsequent to the filing of the writ petition final orders have been passed pursuant to the show cause notice after submitting explanation. Questioning the said final order the petitioner herein filed WP.No.27463 of 2008 which is pending on the file of this Court. Therefore, we are of the opinion that this writ petition filed against the show cause notice has become infructuous. The writ petition is accordingly dismissed as infructuous keeping it open to the petitioner to raise all the contentions in the pending writ petition. There shall be no order as to costs. ______________ V. ESWARAIAH, J ______________ K.C. BHANU, J December 17, 2008 DSK