IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTIETH DAY OF APRIL TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 6358 of 2009 Between: Visakhapatnam Port Trust, Administrative Office Building, Port Area, Visakhapatnam - 530035 represented by its Senior Deputy Financial Advisor & Chief Accounts Officer Sri G.S.S. Kumar. ..... PETITIONER AND 1 The Assistant Commissioner of Income Tax, Circle 1(1), Range 1(1) Direct Taxes Building, Opp: Rythu Bazar, MVP Colony, Visakhapatnam. 2 Additional Commissioner of Income Tax, Circle 1(1), Range 1(1) Direct Taxes Building, Opp: Rythu Bazar, MVP Colony, 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 call for records and issue a writ, order or direction more particularly one in the nature of a Writ of Certiorari and quash the notice dated 19.3.2009 of the 1st respondent as arbitrary, violative of the provisions of Income Tax Act and besides being violative of principle of natural justice offending petitioners rights guaranteed under Art. 19(1)(g), 265 of the Constitution of India Counsel for the Petitioner: M/SC.KODANDA RAM Counsel for the Respondents: MR.B.NARASIMHA SARMA The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) The grievance ventilated in this petition is that though the period of limitation for filing an appeal is not over, the respondent authorities have issued a demand notice and have started proceedings for recovery of the amount of tax by using coercive steps. It is the case of the petitioner that at least, till the period of limitation is over for the purpose of filing an appeal, no coercive steps for recovery of the amount of tax should have been taken by the respondent authorities. 3. The learned advocate appearing for the petitioner has submitted that the last date for filing an appeal against the impugned assessment order is 25-04-2009. The said fact is admitted by the learned standing counsel appearing for the respondent authorities. It has been further submitted by the learned advocate appearing for the petitioner that an appeal against the impugned order of assessment is to be filed today or tomorrow. 4. In the circumstances, it is directed that till 25-04-2009 no coercive action shall be taken for recovery of the amount of tax covered under the impugned assessment order. 5. In view of the above direction, the petition stands disposed of with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 20th April, 2009. Note: Furnish CC in two days. B/O ks