IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIRST DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 10136 of 2008 Between: 1 M/s. Rafiq Brothers, Shop No.5 APHB Colony, M.J. Road, Hyderabad-500 001. rep by its Partner, Mr. Irfan. 2 Sri Sai Transport, Hosur Road, Bangalore rep by its Proprietor, Mr. Kishore Kumar. ..... PETITIONERS AND 1 The Assistant Commercial Tax Officer (LTU), Office of the Deputy Commissioner (CT), Anantapur Division, III Floor, Raghuveera Towrs, Anantapur. 2 The Commercial Tax Officer, Agapura Circle, Hyderabad. 3 M/s. Dhariwal Industies Limited, Singasandra Villge, Hosur Road, Bangalore-560 068 .....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 of Mandamus or any other appropriate Writ, or order or direction declaring the action of the 1st respondent in detaining the goods by his detention notice dated 27-4-2008 as illegal, without Jurisdiction and contrary to law and further direct the 1st respondent to release the goods, namely 340 cases of RMD gutka seized by him on 27-4-2008 under Section 45 of the Andhra Pradesh Value Added Tax Act, 2005 being transported in vehicle bearing No. KA 51 2228 forthwith to the petitioners and pass such other order or orders as the Hon'ble court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for Respondents 1 & 2: SPL.SC FOR COMMERCIAL TAX Counsel for respondent No.3: ---- The Court made the following : O R D E R (Per BPR,J): Heard Sri S. Dwarakanath, learned counsel for the petitioners and Sri K. Raji Reddy, learned Special Standing Counsel for respondents 1 and 2, and at their request, the writ petition itself is taken up for disposal. This writ petition is filed by the petitioners seeking a declaration that the action of the first respondent in detaining the goods, namely 340 cases of RMD gutka, by his detention notice, dated 27.04.2008, as illegal, without jurisdiction and contrary to law and further to release the said goods. Learned counsel appearing on behalf of the petitioners submits that having regard to the documents, which are available at the time of seizure, there is no question of any violation in regard to tax and the respondents have no jurisdiction to detain the goods. Having heard the learned counsel on either side, we are of the view that since the very action is at the initial stage, without going into the merits of the case and the submissions made on either side, it would suffice in the interest of justice that a direction can be given to the first respondent to release the seized goods subject to payment of the tax as per the notice, dated 27.04.2008. Any payments made shall be subject to the ultimate decision in the enquiry. The Writ Petition is accordingly disposed of. No costs. __________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 1st May, 2008 Note: Issue wire at party’s costs (b/o) sj ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. 2CD copies Form-NIC-OGS/WP{TRT}