IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FIRST DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16675 of 2008 Between: M/s. Pavani Engineers Plot No.48 Vasavinagar Colony Phase I Karkhana Secunderabad Rep.by its Partner Mr.V.Subramaniam ..... PETITIONER AND 1 The Commercial Tax Officer Marredpally Circle Hyderabad 2 The Appellate Deputy Commissioner (CT) Punjagutta Division Hyderabad .....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 issue a writ of Certiorari or any other appropriate writ or order or direction more quashing the order of the 2nd respondent in B/11/2008-09 dt.12-5-2008 as illegal arbitary and contrary to law and consequently restrain the 1st respondent from taking any coercive stpes for recovery of the disputed tax of Rs 83,782 for assessment year 2004-05 under APGST act pending disposal of the appeal before the 2nd respondent and pass Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 16675 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The present writ petition is ﬁled challenging the order dated 12.5.2008 passed by the 2nd respondent and seeking a consequential direction to the 1st respondent not to take any coercive steps for recovery of the disputed tax. The petitioner is a registered dealer on the rolls of the 1st respondent under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 and he undertakes central air conditioning contracts. He was assessed to tax for the year 2004-05 and a ﬁnal assessment order was passed. The petitioner ﬁled an appeal against the ﬁnal assessment order. He also ﬁled an application for stay of recovery of the disputed tax of Rs.5,83,782/-, but the stay application was rejected. In the meanwhile, the respondents are taking coercive steps for recovery of the disputed amount. After hearing the learned counsel for the parties, we are of the opinion that ends of justice would have been met if stay was granted pending disposal of the appeal. Accordingly we stay the collection of disputed tax subject to deposit of half of the disputed tax amount by the petitioner within a period of six weeks from today and the respondents are directed not to take coercive steps for recovery of the disputed tax, pending appeal before the appellate authority. If any amount paid earlier shall be given credit to. The writ petition is accordingly disposed of. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.1.8.2008 NB: CC of order be furnished by 4.8.2008. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer Marredpally Circle Hyderabad 2 The Appellate Deputy Commissioner (CT) Punjagutta Division Hyderabad 3. 2 CCs to GP for Commercial Tax, 4. 2 CD copies Form-NIC-OGS/WP{BMR}