IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 18567 of 2007 Between: M/s.K.R.B. Transport, 4/15, 9th Street, Jain Nagar, Tirupathi, rep. by its Managing Partner Sri K.Rajendra S/o.K.Ramachandra Naidu Aged 46 years, R/o. Tirupathi. ..... PETITIONER AND The Commercial Tax Officer, Tirupathi - II Circle, Tirupathi, Chittoor District. .....RESPONDENT 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 issue any writ, order or direction more particularly in the nature of writ of Mandamus declaring the notice of Assessment issued in Form VAT 305A dt. 3.8.2007 as arbitrary and without jurisdiction and accordingly set aside the same and pass such other order or orders. Counsel for the Petitioner: MR.S.CHAKRAPANI Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: ORDER (per the Hon’ble Sri Justice B. Prakash Rao): Heard Sri S. Chakrapani, learned counsel appearing for the petitioner and the Government Pleader for Commercial Taxes appearing on behalf of the respondent-Commercial Tax Officer, Tirupathi-II Circle and at their request, the writ petition itself is taken up for disposal at the admission stage only. This Writ Petition is filed by the petitioner seeking to declare the action of the respondent in issuing the notice of assessment in Form VAT-305A, dated 03.08.2007 as arbitrary, illegal and consequently to set aside the same. The petitioner contends that basing on the information forwarded by the Vigilance and Enforcement Wing, the respondent issued the impugned notice alleging that the petitioner indulged in hiring of Transit Mixers to L & T, Hyderabad and therefore, the consideration so realized on the alleged said hiring is exigible to tax under Section 4 (8) of the A.P. V.A.T. Act. Accordingly, the respondent proposed to assess the turnover of Rs.4,59,19,624/- and levy tax @ 12.5% the quantum of tax being Rs.54,81,066/-. In pursuance of the said impugned notice, the petitioner submitted its objections by way of interim reply dated 17.08.2007 mentioning that it is not a case of transfer of right to use goods, L & T does not have any control over transit mixers, the job undertaken by the petitioner is specific to the effect that the concrete should be transported and laid in terms of direction of L & T. After that, no final order has been passed so far. Aggrieved by the said impugned notice, the petitioner filed the present writ petition. On perusal of the affidavit filed in support of the writ petition, it is clear that the petitioner has already filed its objections to the impugned notice of assessment and the same have to be considered by the respondent. Having regard to the facts and circumstances of the case and having heard submissions made by both the parties, we deem it appropriate to dispose of the writ petition directing the respondent to dispose of the matter by considering the objections raised by the petitioner. Accordingly, the Writ Petition is disposed of directing the respondent to pass appropriate orders on merits, after taking into consideration the objections filed by the petitioner, as expeditiously as possible. It is needless to mention that after passing of the orders, the copy of the same shall be communicated to the petitioner. If any grievance on such orders, the petitioner is at liberty to approach appropriate forum. No order as to costs. _________________ B. PRAKASH RAO, J __________________ C.Y. SOMAYAJULU, J Date: 24.03.2008 Isn ASSISTANT REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Commercial Tax Officer, Tirupathi - II Circle, Tirupathi, Chittoor District. 2. 2CCs to G.P. for Commercial Taxes. 3. 2CD copies