WP/24901/2010 of OSMANIA UNIVERSITY, Vs DEPT. OF COMMERCIAL TAXES AND ANOTHER, on 7 January 2026

1. Government of Andhra Prades Secretariat, Hyderabad, Rep. by its [ 348e ] of Commercial Taxes HIGH COURT FOR THE STATE OF TELANGANA AT HYDER,ABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 24901 OF 2010 ...PETITIONER AND h, Department Secretary.

2. The CommercialTax Officer, Gowliguda Circle, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue Writ, order, or direction more particularly in the nature of writ of_ mandamus declaring the impugned demand notice dated 23-06-2009 issued by the Respondent No.2 to the Women's College Koti as arbitrary, illegal and not within the four corners of the VAT Act, violative of fundamental rights guaranteed under article 14, 1g(1xg) of the Constitution of lndia, Violative of Constitutional guarantee under Article 300-A of the Constitution of india and quash the same. l.A. NO: 1 OF 2010(WPMP. NO: 31845 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 to stay the operation of the demand notice dated 23-06-2009 issued by the Respondent No.2 to the Women's College, during the pendency of the above referred writ petition. ) il .i I i . i I I

Counsel for the Petitioner: SRI DEEPAK BHATTACHARJEE ploxe AeeEAREDI Counsel for the Respondents: GP FOR COMMERCIAL TA)( The Court rnade the following: ORDER

i,' i jii ',,i ,i i .; TN THE HIGH COURT FOR,IHE STATE OF TELANGANA , ,,i AT HYDERABAD ii; THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THB HONOURABLE SRT JUSTICE SUDDALA CHALAPATHI RAO I i W.P.No.2 4901OF 20I0 - 07.0\.2026 Between: Osmania University, Hyderabad, Rep. by its Registrar ...Petitioner A D Government of Andhra Pradesh, i; Department of Commercial Taxes, Secretariat, Hyderabad, Rep. by its Secretary and another j Respondents ORDER: (per Hon'ble Sri Justice p gam Koshy) :l t:: I !N

2. None for the petitioner. A perusal of the pleadings I I ll I i{, ri iarould raised by the department was in this writ petition. go to show that the demand 15,490/- which was challenged --/' :;i nri, 1 '! I t

3. while admitting the writ petition on 07.10.2010, conditional stay was granted inasmuch as ,: the petitioner University was directed to pay a sum of Rs.50,000/- within a period of one week, failing which the interim automatically. t I I 'i.. t t i would lose its efficacy

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4. 'l'oday, when the matter is taken up for hearing, considering ,':' the fact. that the matter pertains to the demand of tax raised from l: the University which otherwise itself is running on the aid provided by the Government, therefore, in the light of the said given facts, we do rot intend to further precipitate the tnatter and would direct the res,pondents to close the proceedings with the amount of Rs.50,0001- that the petitioner was directed to pay by way of an interim direction, to be treated as the total tax payable, and without insistir:g for payment of the balance amount.

5. 'ffith the aforesaid direction, the writ petition stands disposr:d of. So lar as the question of law raised is concerned, it is left op,:n and this Bench is of the opinion that it is not necessary for this B,tnch to adjudicate the same at this juncture, in the given ., circurrstances and it is left open,to be considered in an appropriate case a1 an appropriate stage. The4e shalt be no order as to costs. : consequently, miscellaneoils petitions pending, if any, shall stand <:losed.

- s-d/:t''iAVas REE ASSISTANT REG I I i I I I i //TRUE COPY/ OFFICER To, l.TheSecretary,DepartmentofCommercialTaxes,secretariat,Hyderabad, Statr: of Telangana'

2. TheCommercialTaxofficer'GowligudaCircle'Hyderabad

3. One CC to SRI DEEPAK BHATTACHARJEE' Advocate [OPUCI

4. TwcCCstoGPFoRc.oMMERclALTAX,HighCourtfortheStateof Telztngana a1 HYderabad [OUT]

5. Two CD CoPies PMK \# BSR ll ri

HIGH COURT DATEET: 0710112026 ORDEFI WP.No.24901 of 2010 DISPO$ING OF THE WRIT PETITION, WITHOIJT COSTS lab / I rtB g

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