IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO.25607 of 2008 Between: A.Chandra Sekhar Reddy, S/o. Ram Reddy, R/o. 17-1-383/51/402, Surya Apartments, Vinay Nagar Colony, Saidabad, Hyderabad. ...PETITIONER AND 1 Government of Andhra Pradesh, Rep by its Principal Secretary, Rep by its Principal Secretary, Finance & Planning, (Works and Projects) Department at Secretariat, Hyderabad. 2 The Superintendent Engineer, R & B Rural Circle, at Balkampet, Hyderabad. 3 The Executive Engineer, R & B Roads Division, at Goshamahal, Hyderabad. 4 The Chief General Manager, Hyderabad Metro Water Works and Sewerage Board, Hyderabad. 5 The Executive Engineer - PD 7 Hyderabad Metro Water Works and Sewerage Board, DD Colony, Hyderabad. 6 The Commercial Tax Officer, Malakpet, Hyderabad. 7 The Pay & Accounts Officer, Ranga Reddy District at Nampally, Hyderabad. ...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 writ in the nature Writ of Mandamus or any other appropriate writ or writs, order or direction declaring the Memo No. 602/F8(1)/2006 dt. 14-3-2007 issued by the first respondent, as illegal, arbitrary and contrary to the provisions of AP VAT Act and Rules made there under and to consequently hold that petitioner is entitled for addition of 4% on the entire value of work done and deduction of 4% towards VAT at the time of payment of each bill, in terms of provisions of GO Ms. No. 11 dt. 29-7-2005, GO Rt.NO. 141 dt. 27-7-2006 and under Section 22 (3) of AP VAT Act by directing the respondents to pay the difference of 2.6 % amount on the total value of works, to the petitioner; Award costs. Counsel for the Petitioner: MR.K.RAGHUVEER REDDY Counsel for the Respondents: GP FOR FINANCE & PLANNING The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE VILAS V.AFZUL PURKAR WRIT PETITION NO.25607 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Learned counsel on either side represented that the question involved in this Writ Petition is squarely covered by the decision of this Court in W.P.No.15854 of 2008 dated 04.08.2008, wherein it was held as under. “At the time of hearing, the learned counsel on either side submitted that the issue raised in this Writ Petition is squarely covered by the judgment of the Division Bench of this Court in W.P.No.484 of 2008 dated 18.01.2008. However, learned Special Government Pleader for Commercial Tax submitted that though the petitioner states that it has paid 4% tax on the entire work down, it has to be ascertained while processing the final bill. Following the ratio laid down in the above referred judgment, the Writ Petition is, accordingly, allowed with a direction to the respondents not to remit any further amount in respect of deductions already made pursuant to the memo dated 14.03.2007 of the first respondent, while processing the final bill, however, subject to the payment of 4% which is stated to have been made by the petitioner. It is needless to mention that, as agreed by the counsel on either side, the balance of 2.6% has to be added by the respondents in the bills.” Following the same, the Writ Petition is, accordingly, allowed. No costs. _________________ (B.PRAKASH RAO, J) ______________________ (VILAS V.AFZUL PURKAR, J) 24th November 2008 RRB