IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 1557 of 2009 Dated: 10.6.2010 Between: M/s. Madhura Engineering Services, rep., by its Proprietor. ..... PETITIONER AND Deputy Commercial Tax Officer, Panjagutta Circle, Hyderabad. .....RESPONDENT The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 1557 of 2009 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed questioning the order passed by the respondent on 12.9.2008 levying tax, penalty and interest. Heard the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Tax. Perused the material available on record. The learned Counsel for the petitioner contended that the respondent had levied penalty and interest simultaneous with the tax by a common order, which is impugned herein, and that the matter is covered by a judgment of a Division Bench of this Court i n Delta Lubricants Vs. Deputy Commercial Tax Officer,[1] wherein it is held that the tax as well as penalty could not be imposed by the same order. In view of the facts and circumstances of the case and in the light of the above judgment, we feel that the impugned order can be set aside. Accordingly, the writ petition is allowed setting aside the order impugned herein and remanding the matter to the respondent to pass orders afresh, within a period of three months from the date of receipt of a copy of this order. No order as to costs. ______________________ Justice T. Meena Kumari ____________________________ Justice Nooty Ramamohana Rao Date: 10th June, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :1557 of 2009 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 10/06/2010 [1] (2006) 147 STC 462 (AP)