IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 25477 of 2008 Between: M/s. CMC Ltd. 4-3-96/A, Posnett Bhavan, Tilak Road, Ramkote, Hyderabad- 500 001 Rep by its Sr. Manager - Finance & Accounts, Mr. B. Ilangovan ..... PETITIONER AND 1 The Commercial Tax Officer, Abids Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. .....RESPONDENTS 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 issue a writ of certiorari or any other appropriate writ or order or direction quashing the order of the 2nd respondent dated 26-9-2008 (received by the petitioner on 17-11-2008) refusing to grant stay of collection of disputed tax of Rs.2,73,70,310/- for the assessment year 2004-2005 under the APGST Act pending disposal of the appeal as illegal, arbitrary, unjustified and contrary to law and consequently restrain the 1st respondent from taking any coervice steps for recovery of balance disputed tax of Rs. 1,66,51,399/- out of total disputed tax of Rs.2,73,70,310/- pending disposal of the appeal before the 2nd respondent for the assessment year 2004-2005 (APGST) and pass appropriate orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : HON'BLE MR JUSTICE GHULAM MOHAMMED AND HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION No.25477 of 2008 ORDER: (per the Hon’ble Sri Justice B.Seshasayana Reddy) This writ petition has been filed by C.M.C.Limited, Hyderabad, with a prayer to issue a writ of Certiorari quashing the order, dated 26.09.2008, passed by the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad-second respondent, wherein and whereby interim stay sought for has been rejected. The petitioner is a registered dealer and assessee on the rolls of the Commercial Tax Officer-first respondent, under the provisions of the Andhra Pradesh General Sales Tax Act, 1957. The petitioner is engaged in the business of sale of computer peripherals and accessories and also in networking system. The Commercial Tax Officer, Abids Circle, Hyderabad-first respondent completed the assessment for the year 2004-2005 by an order, dated 31.03.2008. The petitioner questioned the order of the first respondent by way of an appeal before the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. He paid 12.5% of the disputed tax for entertaining the appeal. He also moved an application seeking interim stay of the order, dated 31.03.2008, passed by the Commercial Tax Officer-first respondent before the Appellate Deputy Commissioner (CT), Hyderabad- second respondent. The stay application came to be dismissed. Hence, the writ petition. When the writ petition came up for admission, learned Government Pleader for Commercial Taxes received notice on behalf of the respondents. Heard learned counsel appearing on behalf of the petitioner and learned Government Pleader for Commercial Taxes appearing on behalf of the respondents. It is not in dispute that the appeal filed by the petitioner before the second respondent is pending consideration. In that view of the matter, we deem it appropriate to suspend the operation of the order, dated 31.03.2008, passed by the Commercial Tax Officer, Hyderabad-first respondent, pending disposal of the appeal before the Appellate Deputy Commissioner (CT), Hyderabad-the second respondent, subject to the petitioner paying ½ of the disputed tax within a period of six weeks from today. The amount already paid is to be given due credit towards the amount which the petitioner is required to pay. Accordingly, the writ petition is disposed of. No order as to costs. ______________________________ JUSTICE GHULAM MOHAMMED ________________________________ JUSTICE B.SESHASAYANA REDDY 20th November 2008 DR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Abids Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3 2CCs to GP for Commercial Tax, High Court of A.P., Hyderabad. (OUT) 4 2CD copies