IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 19191 of 1997 Between: G.Surendranath Reddy, S/o. G.Rama Subba Reddy. Y.S.Nagar, Cuddapah. ..... PETITIONER AND 1 The Executive Engineer, Buggavanka Division, Cuddapah. 2 The Assistant Pay and Accounts Officer, Cuddapah. 3 The Superintending Engineer, I & CAD Irrigation Circle, Cuddapah. 4 The Executive Engineer, Telugu Ganga Projects, DVN.II, Cuddapah. 5 The Superintending Engineer, Telugu Ganga Project Circle, Cuddapah. .....RESPONDENT(S) 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 a Writ of Mandamus or any other appropriate writ, order or direction directing the respondents to deduct tax at source at the rate of 1% on the material component involved in the contracts covered by Agreement No.13 SE/94-95 (SE/IC/Chittoor) and supplemental agreement No.45 SE/95-96 entered into by the petitioner with superintending Engineer I & CAD Irrigation Cricle, Cuddapah and Agreement No.35-92-93 and supplemental Agreement No.1/96-97 entered into with the superintending Engineer, Telugu Ganga Project, Cuddapah and not to deduct tax at soruce in respect of items relating to excavation of earth work and embankment involved in the contracts relating to the above agreements and pass such other order or orders as are deemed fit and proper. Counsel for the Petitioner:MR.D.KODANDARAMI REDDY Counsel for the Respondent No.: GP FOR IRRIGATION & COMM AREA DEV. The Court made the following: THE HON’BLE SRI JUSTICE GODA RAGHURAM And THE HON’BLE SRI JUSTICE P.V. SANJAY KUMAR W.P.No. 19191 of 1997 Oral Order: (Per: GR, J) The petitioner seeks a direction to the respondents to deduct tax at source at one per cent on the material component involved in the contracts covered by Agreement No. 13 SE/94-95 (SE/IC/Chittoor); Supplemental Agreement No. 45 SE/95-96 entered into by the petitioner with the Superintending Engineer I & CAD Irrigation Circle, Cuddapah and Agreement No. 35-92-93 and Supplemental Agreement No. 1/96-97 entered into by the petitioner with the Superintending Engineer, Telugu Ganga Project, Cuddapah and for a further direction not to deduct the tax at source in respect of excavation of earth work and embankment involved in the contract covered by the aforesaid agreements. It is represented by the learned counsel for the petitioner that the works have since been completed and long back. The issue in the writ petition pertains only to the tax deductible at source for works contract. As the work has been completed and final assessment could have been made, the issue as such presented in the writ petition does not survive for adjudication. Further, the writ petitioner has failed to implead the State of Andhra Pradesh as respondent in the writ petition and has merely impleaded certain officers in the Irrigation and Accounts Departments. In the circumstances, no relief could also be granted. For all the aforesaid reasons, the writ petition is dismissed. The interim order dated 14-08-1997 stands dissolved. No costs. ____________________ GODA RAGHURAM, J _________________________ P.V. SANJAY KUMAR, J Dated: 10-12-2008 Pvks