IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) ’■‘1 ■»- A WEDNESDAY, THE NINETEENTH DAY OF MARCH f (R'I TWO THOUSAND AND TWENTY FIVE \ h o PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5066 OF 2025 Between: M/s Arikatia Venkateswarlu and Co., Special Class contractors, No.37-1-4-14, 2nd Lane, Annavarappadu-Ongole, Prakasam District- 523 001 Rep by its Managing Partner Mr Arikatia Venkateswarlu D ...Petitioner AND 1. The Deputy Commissioner of Commercial Taxes, (Now the Joint Commissioner of State Tax) Nellore Division, Nellore- SPSR Nellore Dt. 2. The Commercial Tax Officer-1, (Now the Assistant Commissioner of State Taxes) Ongole-I Circle, 2nd Floor, C.T.Complex, Dharavari Thotha, Trunk Road Ongole - Prakasam Dt. 3. The Commissioner of Commercial Taxes, (Now the Chief Commissioner of State Taxes) Government of Andhra Pradesh Edupugallu- Vijayawada. 4. The State of Andhra Pradesh, Rep by its principal Secretary, Revenue (CT) Department, AP Secratariat, Velagapudi, Amaravati-Guntur district. 5. The Deputy Commercial Tax Officer, (Now the Deputy Assistant Commissioner (ST), O/o The Assistant Commissioner (ST) Ongole-1 Circle, 2nd Floor, C.T.Complex, Dharavari Thotha, Trunk Road Ongole- 523001. 6. The Executive Engineer, Roads and Buildings, Ongole Division, Ongole ...Respondents Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue any order or direction more particularly one In the nature of Writ of Mandamus or any other appropriate writ or order declaring the revision proceedings of the 1st respondent dated 31.03.2008 passed for the year 2003-04 under R/w rule 6(2) R/w Sec 4(7) (a) and (b) and Sec 20(2) the AP General Sales Tax Act 1957 (Annexure P-1),relying upon the nonexistence proceedings of the 2nd respondent dt 30.03.2005 (Annexure P-2), is null and void ab-initio and against to all canons of justice and violation of principles of natural justice, and contrary to Rule 6(3) (i) R/w sec 5F of the AP General Sales Tax Act 1957 (here in after referred to as the Act) and also the recovery proceedings of the 5th Respondent in form No.5 Dt. 24-12-2024 (Annexure P-3) initiated U/S 27 of the AP Revenue recovery Act, 1864, in view of the pendency of the representation Dated 12-05-2010 reminded through letter dated 21-12-2024 (Annexure P-4) before the was 4th Respondent and also violation of Article 14 and 19(1) g of the Constitution of India, hence (a) To declare the impugned revision proceeding’s Dt 31.03.2008 as null and void ab-initio and without jurisdiction (b) the Recovery proceedings of the 5th respondent is liable to be suspended till the matter is settled by the 4th respondent. lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 4th respondent to settle the representation of the ^ petitioner dt 12-05-2010 (reminded through letter dated 21 12 2024) is pending for the last 14 years as otherwise the petitioner would be put to severe loss and hardship. lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to grant stay of all further proceedings pursuant to the impugned revision Proceedings of the 1st Respondent, for the for the year 2003-04 under R/w rule 6(2) R/w Sec 4(7) (a) & (b) and Sec 20(2) the AP General Sales tax Act 1957 (Annexure P-1), pending disposal of the above writ petition as otherwise, the petitioner would be put to severe loss and hardship. Counsel for the Petitioner: SRI. K ADI SIVA VARA PRASAD Counsel for the Respondent Nos. 1 to 5: GP FOR COMMERCIAL TAX Counsel for the Respondent No. 6: GP FOR ROADS AND BUILDINGS The Court made the following order: APHC010089182025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] WEDNESDAY, THE NINEETEENTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO WRIT PETITION NO: 5066/2025 Between: ...PETITIONER M/s Arikatia Venkateswarlu And Co., Special Class Contractors, AND ...RESPONDENT(S) The Deputy Commissioner Of Commerciai Taxes and Others Counsel for the Petitioner: 1. K ADI SIVA VARA PRASAD Counsel for the Respondent(S): 1.GP FOR ROADS BUILDINGS 2.GP FOR COMMERCIAL TAX The Court made the following order: (perHon’ble Sh Justice R Raghunandan Rao) The petitioner, who had engaged in a works contract with the Government, had suffered an order of revision, dated 31.03.2008, issued by the Deputy Commissioner (Commercial Tax), Nellore. Thereafter, the petitioner had submitted a representation to the Hon’ble Chief Minister for issued a memo vide relief. The Government, thereupon 2 RRR, J & Dr.KMR, J W.P.No.5066 of 2025 No.24066/CT.I1(1)/20104, dated 28.07.2010, directing the Commissioner of Commercial Tax not to take any coercive steps against the pcjtitioner till the issue is considered by the Government. As the issues raised by the petitioner were not being processed by the Government, the petitioner again submitted a fresh representation, dated 21.12.2024, to the Government seeking resolution of the issues which had been raised in the original representation. 2. At that stage, the 5'^ respondent initiated steps for recovery of the amounts due under the proceedings of the 1®‘ respondent, dated 31.03.2008. The said recovery proceedings were initiated by issuing Form-5, dated 24.12.2024, under Section 27 of the Andhra Pradesh Revenue Recovery Act, 3. 1864. Aggrieved by the said action, for recovery, and aggrieved by the non-consideration of his representations, the Writ Petitioner has approached this Court, by way of the present Writ Petition. 4. Though the Writ Petitioner has raised various grounds amounting to estoppel and legitimate expectation, this Court does not propose to go into 5. these issues. The fact remains that the Government had initially acted on the representations of the petitioner and had directed that the Commissioner of Commercial Tax should not take any coercive steps against the petitioner. In 6. 3 .5* RRR, J & Dr.KMR, J' W. P. No.5066 of 2025 such circumstances, further recovery proceedings, without rejecting the said memo, may not be appropriate. In any event, the representations of the petitioner remain to be addressed by the Government. 7. In the circumstances, this Writ Petition is disposed of, with a direction to the 4*^ respondent to consider and pass orders on the represenations of the petitioner, dated 12.05.2010 and 21.12.2024 , at the earliest, preferably within a period of three (03) months from the date of receipt of this order. 8. Needless to say, the permissible, in view of the fact that the recovery proceedings may not be memo of the Government, dated 28.07.2010, has not been revoked till today. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. Sd/- K TATA RAO DEPUTY REGISTRAR //TRUE COPY// SE OFFICER To, 1. The Deputy Commissioner of Commercial Taxes, (Now the Joint Commissioner of State Tax) Nellore Division, Nellore- SPSR Nellore Dt. 2. The Commercial Tax Officer-1, (Now the Assistant Commissioner of State Taxes) Ongole-I Circle, 2nd Floor-C.T.Complex, Dharavari Thotha, Trunk Road Ongole - Prakasam Dt. 3. The Commissioner of Commercial Taxes, (Now the Chief Commissioner of State Taxes) Government of Andhra Pradesh Edupugallu- Vijayawada. 4. The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, AP Secratariat-Velagapudi, Amaravati-Guntur district. 5. The Deputy Commercial Tax Officer, (Now the Deputy Assistartt ommissioner (ST), O/o The Assistant Commissioner (ST) Ongole-1 C,rcte,^2nd Fioor-C.T.Complex, Dharavari Thotha, TrunK Road Ongo.e- 6. The Executive Engineer, Roads 7. One CC to Sri. K Adi Siva Vara 8. Two CCs to GP for Commercial Tax [OUT] 9. Two CCs to GP for Roads Pradesh. [OUT] Three CD Copies and Buildings, Ongole Division, Ongole Prasad Advocate [OPUC] High Court Of Andhra Pradesh. and Buildings, High Court Of Andhra 10. GSC ,/ HIGH COURT DATED:19/03/2025 ORDER WP.No.5066 of 2025 5 04APR20?5 ™ Cufrent Section r I DISPOSING OF THE WP WITHOUT COSTS