Andhra Pradesh High Court – Amravati
SOWBHAGYALAKSHMI RAW AND BOILED RICE MILL vs COMMERCIAL TAX OFFICER
BENCH – HON’BLE SRI JUSTICE U. DURGA PRASAD RAO AND HON’BLE SMT JUSTICE VENKATA JYOTHIRMAI PRATAPA
WRIT PETITION No. 9369 of 2023
DATE OF JUDGEMENT – 19 MAY 2023
FACTS
The Learned Counsel for the petitioner submits that his representation dated 23.03.2023 is pending with the 1st respondent (COMMERCIAL TAX OFFICER). He would further submit that the department has issued garnishee notices to respondents 2 to 4 (The Branch Manager, The District Supply Officer and The District Supply Officer), thereby the amounts due from those respondents were blocked. He thus prayed to direct the 1st respondent to dispose of his representation dated 23.03.2023 and to set aside the garnishee notices issued to respondents 3 and 4 while continuing the garnishee notice issued to 2nd respondent.
The Learned Counsel for the respondents has reported no objection for such course. Apart from the above, both the learned counsel would admit that the subject matter in the writ petition is squarely covered by the order dated 14.03.2023, in writ petition No. 5937 of 2023 passed by the Division Bench of this Court and a request is made by the learned counsel for the petitioner to dispose of the present writ petition in similar lines.
JUDGEMENT
In this case in view of the above submission, this hon’ble court has disposed of this present writ petition with the following directions.
a) Respondent No.1 shall dispose of the representation dated 23.03.2023 on its own merits and in accordance with law within a period of eight weeks from the date of receipt of copy of this order.
b) If the petitioner desires for a hearing and/or to file documents etc., he should be permitted to do so.
c) The garnishee notice dated 17.03.2023 issued to 2nd respondent shall continue and the petitioner is allowed to operate the bank account with State Bank of India, SME Branch, Kakinada for the purpose of business. However, he shall always ensure that the minimum balance of Rs.34,26,845/- is constantly maintained till the final order is passed on the representation dated 23.03.2023 by 1st respondent and subject to the nature of the order passed by the 1st respondent on the representation dated 23.03.2023 of the petitioner, the 2nd respondent shall act upon the aforesaid garnishee notice.
d) Garnishee notices dated 01.03.2023 issued to respondents 3 and 4 respectively are hereby set aside. As a sequel, miscellaneous applications pending, if any, shall stand closed.
JUDGEMENT REVIEWED BY HARSHIT JAIN
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