High Court granted interim direction staying the levying of A.P. VAT on Airtel prepaid cards pending the outcome of a pending Supreme Court matter, for a period of six weeks.
Interim direction to the respondents not to levy the tax for a period of six weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction)
SATURDAY, THE TWENTY EIGHTH DAY OF JANUARY TWO THOUSAND AND SIX
:PRESENT:
THE HON'BLE MR JUSTICE BILAL NAZKI
and
THE HON'BLE MR JUSTICE D.APPA RAO
WRIT PETITION NO : 1487 of 2006
Between:
Santhoshi Enterprises Rep. by Managing Partner Ch. Narasimhamurthy, D. No. 17-143/3. Near Santhi theatre Visakhapatnam.
..... Petitioner
AND
1. Government of Andhra Pradesh, represented by its Secretary to Government, Revenue (Commercial Tax) Department, Secretariat, Hyderabad.
2. Commissioner of Commercial Taxes, Government of Andhra Pradesh, Gruha Kalpa Buildings, Nampally, Hyderabad.
3. Commercial Tax Officer, Visakhapatnam.
.....Respondent(s)
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 of a writ of mandamus or any other appropriate writ, direction or order declaring that the respondents have no jurisdiction and power to levy the tax under A.P.Value Added Tax, 2005 on the Airtel Prepaid Cards and recharge coupons of M/s.Bharti Tele-Ventures Limited, distributed by the petitioner on commission basis,
The petition coming on for hearing, upon perusing the petition and the affidavit filed in support there of and upon hearing the arguments of Mr.P..KAMLAKAR, Advocate for the Petitioner and G.P. for Commercial Tax for the Respondent the Court made the following
ORDER
It is submitted at the bar that a matter is pending before the Supreme Court which has already been heard and which is likely to have affect on this case. As such, there shall be interim direction as prayed for, for a period of Six weeks.
List after Six weeks or on an earlier date, if the judgment of the Supreme Court is pronounced by then.
ASSISTANT REGISTRAR
// TRUE COPY //
for ASSISTANT REGISTRAR
To
1. The Secretary to Government, Revenue (Commercial Tax) Department, Secretariat, Hyderabad.
2. Commissioner of Commercial Taxes, Government of Andhra Pradesh, Gruha Kalpa Buildings, Nampally, Hyderabad.
3. Commercial Tax Officer, Visakhapatnam. (RR 1 , 2, 3 By RPAD)
4. Two CC G.P. for Commercial Taxes, High Court of A.P. Hyderabad (Out)
5. One CC to Mr. P. Kamalakar, Advocate (Opuc)
6. One Spare Cop
TVR
HIGH COURT
BNJ & DAR.J
Dated 28-01-2006
WP. NO. 1487 OF 2006
INTERIM DIRECTION FOR A PERIOD OF SIX WEEKS
TVR Date of Drafting: 03-02-2006
HIGH COURT
BNJ & DAR.J
Dated 28-01-2006
WP. NO. 1487 OF 2006
INTERIM DIRECTION FOR A PERIOD OF SIX WEEKS
Santhoshi Enterprises Rep. by Ch. Narasimhamurthy
Government of Andhra Pradesh
Bilal Nazki
D. Appa Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
