THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.12226 of 2011 June 17, 2011 Between: M/s.Jayalaxmi Spinning Mills Limited, Chebrolu Represented by its Managing Director, Dr.R.Srinivas ... Petitioner And The Deputy Commissioner (CT), Guntur And another ...Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.12226 of 2011 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner company is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 (the Act) as well as the Central Sales Tax Act, 1956 on the rolls of the second respondent. In accordance with Incentive Scheme provided for industries in the State of Andhra Pradesh, vide G.O.Ms.No.117, dated 17.3.1993, the petitioner availed the benefit of sales tax deferment for a period of ten years from 1996 to 2005. The repayment commenced during 2006-07. Statedly the petitioner paid an amount of ` 30,00,000/-during 2008-09. In respect of balance of repayment of deferred tax, the petitioner approached the Government for indulgence in not permitting them to pay the deferred tax in instalments. The Government issued orders dated 03.2.2011 permitting the petitioner to repay deferred tax in eight quarterly or 24 monthly instalments for payment of entire arrears of tax with interest at 12% per annum for the faulted period of tax repayment. Consequently the first respondent herein by impugned proceedings dated 08.2.2011 determined the instalment amount with interest at 12% per annum. Feeling aggrieved by the same, the petitioner invoked the jurisdiction of this Court under Article 226 of the Constitution of India. The Counsel for the petitioner would contend that interest at 12% per annum, on the delayed payment, was calculated twice in contravention of the Government memo allowing instalments. Prima facie agreeing with the Counsel, we directed the Special Counsel for the Commercial Taxes to get instructions in the matter. Today the learned Special Counsel, after obtaining instructions, submits that a mistake has crept in the calculation of interest. Therefore, without ourselves undertaking the exercise of recalculating the tax, we deem it proper to set aside the impugned order of the first respondent and remand the same to the said authority for redetermining the amount of instalments strictly in accordance with the Government Orders and the provisions of the Act and the Andhra Pradesh Value Added Tax Rules, 2005. The writ petition, with the above observations and directions, shall stand disposed of, accordingly, at the stage of admission. There shall be no order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) June 17, 2011 YS