WP/23753/2008 of HDFC Bank Limited, 4th floor Lala Landmark, Vs State of Andhra Pradesh, rep. by its Secretary, on 16 December 2025

[348e I

IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

(Special Original Jurisdiction)

TUESDAY, THE SIXTEENTH DAY OF DECEMBER

TWO THOUSAND AND TWENTY FIVE

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

F

Between:

HDFC Bank Limited, 4th floor, Lala Landmark, 5-4-94 to 97, Ranigunj, MG Road, Secunderabad - 500 003. Rep. by its Legal Manager, N.Pratap Kumar.

AND

.....PETITIONER

.....RESPONDENTS

'1. State of Andhra Pradesh, rep. by its Secretary, Revenue Department, A.P.

Secretariat, Hyderabad.

2. Commercial Tax Officer, Ramgopalpet Circle, Begumpet Division, 3rd floor, Pavani Prestige, Ameerpet, Hyderabad.

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 an appropriate writ, order or direction more particularly in the nature of Writ of Mandamus declaring that Section I 3 (10) and Explanation (iii)

and (iv) to Section 2(10) of the APVAT Act are discriminatory and violative of Article 14 of the Constitution of lndia, and accordingly, strike down the same or, in alternative, declare that the transactions of sale of vehicles by the borrower for the purpose of discharge of debt due to the petitioner through the process of re- possession by the petitioner are not eligible to VAT under APVAT Act, and accordingly, set aside the order dt. 29.09.2008 passed by the 2nd Respondent for the Assessment years 2005-06 and 2006-07.

l.A.NO:1 OF 2008 (WPMP.NO:30967 OF 2008)

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 collectior of disputed tax as per the assessment order dt. Zg.g.200g passed for the Assessment years 2005-06 and 2006-07 pending disposal of the writ petition.

counsel for the Petitioner : SRr S.CHAKRAPANI, ADVOCATE FoR sRt A.V.A.SIVA KARTHTKEYA

Counsel for the Respondent No.1 : Gp FOR REVENUE

counsel for ttre Respondent No.2 : SRI r.cHAlrANyA KIRAN

The Court marJe the following ORDER

IN 'I'I{E HIGH COUITT FOR TI{E STATE OF TELANGANA

AT HYDBRABAD

.I'I.IE TIONOURABI-E SITI JUSTICE P.SAM KOSI{Y

;\N D

'f IIE IIONOUR;\lll,li SIU JUS'l'lCE

SUDDALA CIIALT\PATHI RAO

Writ Petition No.23753 of 2008

Datecl: 16.12.2025

Betu,eerr:

HDFC'Bank l-imited

4'l' tloor, Lala Landnrark,

5-4-94 to 97, Ranigunj, MC Road,

Secunclerabad - 500 003.

Rep by its Legal Manager

N.Pratap Kumar

Petitioner

AND

State of Anclhra Pradesh,

Rep.by its Secretary,

Revenue Department, A. P.Secretariat,

Hyderabad and another.

...Respondents

ORDBR. ftrcr I'{on'blc Sri .Iustir:c I'.Sunr Kosh-1,)

Mr.A.V.A.Siva Karthikeya. learned counsel for the petitioner subrnits that in spite of repeatecl calls, the petitioner is not responding so as to ascertain whether tlre /rs survives or not.

t

I

i

-

2.

[n view of the saurc, this Bench is lefi rvith no option but to di;nriss the Writ I'ctitiou lbr want of prosecution with liberty to the petitioner tu rcvive tlte sante 'ur.'ith an altllrollriate alllllication u'ith .iustifiable reasons, thal. too in case il'the grie r,'arrce' still sun'ivcs

3.

'l-hc case is accordingly clisnrissecl tbr want of prosccution 'fhcrc shall bc no orcle r as to costs.

Oonsequerrtly. miscellaneous pctitiorrs pcncling, if any, shall starrd closcd SD/.M. NAGAMANI

ASSISTANT REGISTRAR

//TRUE COPY/

SECTIOKOFFICER

To 1. Two CCs to GP FOR REVENUE, High Court for the State of Telangana at HyderabaC. [OUT]

2. OhC CC to SRI A.V.A SIVA KARTHIKEYA SRI S.CHAKRAPANI, AdVOCAIE

loPUCl

3. bne CC tc, SRI T.CHAITANYA KIRAN, ASSTANT GP FOR STSTE

TELANGANA (OPUC)

4. Two CD Copies

HIGH COURT

DATED:'f 611212A25