IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 14592 of 2008 Between: M/s Jaya Diagnostic & Research Centre Limited, (A Unit of M/s Medwin Hospitals), Raghava Ratna Towers, Chirag Ali Lane, Hyderabad, Rep by its Asst. Manager Finance Sri. a.Chintamani. ..... PETITIONER AND 1 Commercial Tax Officer, nampally Circle,Hyderabad. 2 Deputy Commissioner(CT), Abids Division, Hyderabad. 3 joint Commissioner(CT)(Legal)(FAC), Andhra Pradesh, 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 or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs. 1,40,452/- for the assessment year 2003- 04(A.P.Luxury Tax ACt), arising in pursuance of the stay rejection orders of the third respondent dated 10.06.2008 passed in CCT'S Ref.No.LV(1)/403/2008 pending disposal of the appeal before the Sales Tax Appellate Tribunal or to pass Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of mandamus declaring order dated 10.06.2008 passed by the third respondent rejecting to stay collection of the disputed tax of Rs.1,40,452/- as illegal and arbitrary and to consequently direct the respondents not to collect the disputed tax for the assessment year 2003-04 under A.P. Luxury Tax Act, pending appeal before the Appellate Tribunal, the petitioner filed this writ petition. The petitioner is a Multi Speciality Hospital and is an assessee on the rolls of the first respondent herein. The first respondent, has completed the assessment under the A.P. Luxury Tax Act, 1987 for the year 2003-2004 on 31.03.2007, determining the gross and net turnovers at Rs.58,22,865/- and Rs.44,18,345/- respectively. But the second respondent by proceedings dated 31.03.2008 has revised the assessment in exercise of the powers under Sec. 20(2) of the A.P.G.S.T. Act, levying the tax at Rs.1,40,452/-. Aggrieved thereby, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal, Hyderabad, and also filed stay petition before the third respondent herein, but the third respondent by the order impugned herein, has rejected to grant stay of the collection of disputed tax amount. Hence, the present writ petition is filed. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the third respondent, the third respondent has refused to grant stay vide the order impugned herein. It is submitted that pursuant to the rejection of stay by the third respondent, the first respondent is contemplating to take coercive steps for recovery of the disputed tax. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. In the facts and circumstances of the case, we are of the opinion that the writ petition can be disposed of at the stage of admission directing the petitioner to deposit half of the demanded amount, as per the impugned order, within a period of eight weeks from today and the respondents are directed not to take coercive step for recovery of the tax, pending finalisation of the appeal by the Appellate Authority. It is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. With these directions, the writ petition is disposed of. No order as to costs. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan July 8, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{LS}