THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.2358 of 2011 Dated:03.03.2011 Between: M/s.Vijaya Laxmi Coal Ash & Coal Dust Traders. …Petitioner And The Commercial Tax Officer, Mancherial, Adilabad District, And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.2358 of 2011 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) The action of the first respondent in not issuing way bills as requested by the petitioner, despite filing the way bills utilization register and paying the requisite fees, is questioned in this writ petition as being illegal, arbitrary and without jurisdiction. A consequential direction is sought to the first respondent to issue 50 way bills for movement of goods within Andhra Pradesh in accordance with the petitioner’s application dated 05.01.2011. The petitioner, a sole proprietor, carries on business in purchase and sale of coal dust and coal ash. They are a TOT dealer and an assessee on the rolls of the second respondent. The petitioner submitted an application on 07.10.2010 requesting the first respondent to issue 50 way bills. They claim to have paid the requisite fees, and to have filed the utilization register before the first respondent. Thereafter the first respondent issued a notice calling upon the petitioner to produce certain documents, in response to which the petitioner claims to have furnished the requisite information, despite which no way bills were issued. The petitioner reiterated their request vide representation dated 01.11.2010 relying on the circular issued by the third respondent dated 08.06.2010. The first respondent found fault with the petitioner in not issuing sale bills in seriatim and directed the petitioner to pay tax in advance of Rs.5,000/- for issue of way bills. On payment of the said amount on 03.11.2010, the first respondent supplied five way bills on 04.11.2010, five on 24.11.2010, five on 01.12.2010 and five more on 20.12.2010. On utilization of the way bills the petitioner claims to have again requested for issuance of fresh way bills on 03.01.2011, and to have renewed their request a couple of days thereafter. The second respondent issued a notice of assessment in Form 25A on 04.01.2011 for the tax period 2008-2009 and 2009-2010 proposing to levy tax on estimation basis on the missing bills which were not used continuously. The petitioner claims to have submitted objections thereto vide letter dated 13.01.2011. Despite such objections being filed, the second respondent passed an order on 18.01.2011 for the assessment year 2008-2009 raising a demand of Rs.4,987/-. Thereafter the second respondent issued a revised notice of assessment in Form 25A proposing to levy tax of Rs.11,775/-. The petitioner claims to have received the same on 25.01.2011. It is their case that they have thirty days time to prefer an appeal thereagainst. The second respondent again issued notice dated 18.01.2011 calling upon the petitioner to produce purchase registers, along with purchase bills for the assessment year 2010- 2011, and other documents. The said notice was served on the petitioner on 25.01.2011. The petitioner would contend that the said Officer has no jurisdiction and that, in any event, way bills had to be issued irrespective of the stage at which the proceedings for assessment are pending. Sri V.Bhaskar Reddy, learned Counsel for the petitioner, would submit that, in response to the notice dated 24.01.2011, the petitioner has the right to file objections and they would produce all the records sought for by the first respondent within one week from today. It is made clear that, on production of such records, it is open to the first respondent to proceed in accordance with law. That, however, would not mean that the first respondent can refrain from issuing way bills. Sri P.Balaji Varma, Special Standing Counsel for the Commercial Tax Department, would fairly state that there is no statutory provision under the Andhra Pradesh Value Added Tax Act, 2005, or the Rules made thereunder, conferring on the first respondent the power to refuse issuance of way bills when assessment proceedings or reassessment proceedings are pending. We consider it appropriate, in such circumstances, to direct the first respondent to issue five way bills forthwith. On production of the records by the petitioner within one week from today, the first respondent may proceed to pass an order pursuant to the notice issued on 24.01.2011. The first respondent shall, on satisfaction of proper utilization of way bills by the petitioner, consider issuing way bills in accordance with their request made to him periodically. The writ petition is accordingly disposed of. There shall be no order as to costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 03.03.2011 Note: Issue C.C in three days. B/o. vs