ORDER B. SUDERSHAN REDDY, J. We do not find any justification on the part of the respondent in not considering the request of the petitioner for issue of way-bills. The issue is pending with the respondent ever since June 10, 2004 for issue of fifty way-bills, out of which, only six have been issued. The petitioner again applied on September 20, 2004 for issue of the remaining way-bills and no decision thereon is taken by the respondent. This Court in Sri Kamadhenu Khadi & Village Industries Welfare Society, Kolluru v. Commercial Tax Officer, Tenali (1996) 23 APSTJ 141 held that the only condition prescribed for issue of way-bills is payment of costs and payment of tax is not one of the conditions prescribed thereon. That even if any tax is due from the petitioner, denial of the way-bills is not the proper way to recover the tax. In the circumstances, this writ petition is disposed of directing the respondent herein to forthwith issue the way-bills as prayed for by the petitioner subject to payment of costs. The respondent shall not withhold the issuance of way-bills on the ground that the tax is due from the petitioner. There shall be no order as to costs. Writ petition disposed of.