IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD FRIDAY, THE THIRTIETH DAY OF JANUARY TWO THOUSAND AND FOUR :PRESENT: THE HON'BLE DR JUSTICE MOTILAL B. NAIK AND THE HON'BLE MR JUSTICE: DALAVA SUBRAHMANYAM WRIT PETITION NO : 1651 of 2004 Between: Rajarajeswara Par Boiled Rice Industries & Exports Ltd., being represented by its Managing Director, Pothuganti Ramesh, Komarabanda (V), Kodad (M), Nalgonda District, A.P. AND 1 Commercial Tax Officer, Kodad Circle, Mallika Towers, Vijayawada Road, Kodad - 508 206, Nalgonda District, A.P. 2 Food Corporation of India, being represented by its District Manager, Ramgiri, Nalgonda, Nalgonda District, A.P. Respondents 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 a order or directions more particularly one in nature of writ of Mandamus declaring the impugned notice in ref. No. A3/152/2001, dated 20.01.2004 issued by the 1st respondent U/s. 17 of the APGST Act is illegal, arbitrary and contrary to the provisions of Section-19 of the APGST Act and also contrary to the principles of natural justice and set aside the same, consequently direct the respondents not take any steps for recovery of the disputed taxes mentioned in the impugned notice in the interest of Justice. The petition coming on for hearing, upon perusing the petition and the affidavit filed in support there of and upon hearing the arguments of Mr. K. Durga Prasad, Advocate for the Petitioner and of the Govt. Pleader for Commercial Taxes, for the Respondent No.1, and of Mr. B. Anjaneyulu, Advocate for the petitioner No.2, and the Court made the following ORDER “Post on 3-2-2004 for admission. Meanwhile learned G.P. to obtain instructions in the matter. Pending admission, the impugned notice dt. 20-1-2004 shall not be given effect by the respondents for a period of two weeks.” ASSISTANT REGISTRAR // TRUE COPY // for ASSISTANT REGISTRAR To 1 The Commercial Tax Officer, Kodad Circle, Mallika Towers, Vijayawada Road, Kodad - 508 206, Nalgonda District, A.P. 2 The District Manager, Food Corporation of India, Ramgiri, Nalgonda, Nalgonda District, A.P. ( 1 and 2 BY RPAD) 3. Two CCs to G.P. for Commercial Taxes, High court of A.P., Hyd (OUT) 4. One spare Copy Drafted by: KK Drafted on: 30-1-2004 HIGH COURT DRMBNJ & DSMJ DT. 30-1-2004 NOTE: POST ON 3-2-2004 FOR ADMISSION ORDER W.P.NO.1651 OF 2004 DIRECTION