APHC010267272010 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] MONDAY,THE SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5464/2010 Between: 1. M/S. SESIREKHA ENGINEERINGS,, D.NO. 8-5-78, WYNCHIPET, PANJA STREET, VIJAYAWADA -520 001. REP. BY ITS PROPRIETOR, MR. CH. SRINVASA RAO, S/O. SRI VENKATESHWARLU ...PETITIONER AND 1. THE DY COMMERCIAL TAX OFFICER ANOTHER, PARK ROAD CIRCLE , VIJAYAWADA -1 DIVISION, VIJAYAWADA. 2. THE COMMERCIAL TAX OFFICER, KOTHAPET CIRCLE , VIJAYAWADA -1 DIVISION, VIJAYAWADA. ...RESPONDENT(S): 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 toissue an appropriate Writ or direction more particularly one in the nature of Writ of Mandamus declaring the impugned order dated 20112009 passed by the 1st respondent levying penalty for the tax period 01072007 to 3062009 as illegal and contrary to the provisions of the APVAT Act 2005 besides being violative of principles of natural justice and consequently be pleased to set aside the said order dated 20112009 passed by the 1st Respondent for the tax period 01072007 to 3062009 IA NO: 1 OF 2010(WVMP 2808 OF 2010 2 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 vacate the interim stay granted on 10-3-2010 in WPMP No. 7025/2010 in WPNo. 5464 of 2010 IA NO: 2 OF 2010(WPMP 7025 OF 2010 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 stay all collection disputed penalty of Rs. 1,95,979/- for the TAx period 01-07- 2007 to 30-6-2009 pursuant to the impugned order dated 20-11-2009 passed byt he 1st Respondent during the pendency of the above Writ Petition IA NO: 1 OF 2011(WPMP 30344 OF 2011 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 amend the writ prayer as under: It is therefore prayed that the Hon'ble Court may be pleased to issue an appropriate writ or direction, more particularly one in the nature of Writ of Mandamus declaring the impugned order dated 20-11- 2009 passed by the 1st respondent in Form VAT 205 for the tax period 01-7- 2007 to 30-6-2009 as without jurisdiction and contrary to the provisions of Rule 59 (4) (ii)(b) of APVAT Act, 2005 and illegal and unjustified and grant such other relief or reliefs as are deemed fit and proper in the interest of justice. Counsel for the Petitioner: 1. B SRINIVAS Counsel for the Respondent(S): 1. GP FOR COMMERCIAL TAX 2. SURIBABU S(SPL SC FOR CT AP) 3 The Court made the following ORDER: (Per Hon’ble Sri Justice R.Raghunandan Rao) There was no appearance on 19.01.2026, and the matter was posted for dismissal today. There is no appearance for the petitioner today also. 2. Accordingly, this Writ Petition is dismissed for default. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J ________________ T.C.D. SEKHAR, J Date: 02.02.2026 KA 4 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR WRIT PETITION NO: 5464/2010 Date: 02.02.2026 KA