IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 17075 of 2008 Between: M/s. Sujay Marketing Services, Vijayawada, rep. by its Partner V.Mohan Rao S/o. Venkatramaiah, Krishna District. ..... PETITIONER AND 1 The Joint Commissioner of Commercial Taxes (Legal), Office of Commissioner of Commercial Taxes, C.T. Complex, M.J. Road, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT)., Vijayawada Division, Vijayawada. 3 The Commercial Tax Officer, Kothapeta Circle, Vijayawada-1. .....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 an appropriate Writ, order or direction particularly in the nature of Writ of Mandamus declaring the action of the 1st respondent rejecting the order dt.30.5.2008 without verifying the records with reference to the service of the order as also the facts of the case that whether the sales of the goods were returned or not and whether the Petitioner is entitled for exemption to such sales returns in respect of the specific statements filed under Section 17(5-A) as also the Audit Certificate and the non service of the order as prescribed under Rule 58 of the Andhra Pradesh General Sales Tax Rules, 1957 as illegal, improper, unjust and contrary to the judgment of this Hon'ble Court reported in 43 APSTJ 55 and set aside the same and alternatively to direct the 3rd Respondent not to initiate any coercive steps for the recovery of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam and grant such other relief or reliefs. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondents.: GP FOR COMMERCIAL TAX The Court made the following : . THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO :17075 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the non service of the order as prescribed under Rule 58 of the A.P. General Sales Tax Rules, 1957 as illegal and set aside the same and to restrain the 3rd respondent from taking any coercive steps for recovery of the disputed tax, pending disposal of the appeal before the tribunal. The main grievance of the petitioner is that questioning the rejection of the appeal on the ground that there was delay in filing the appeal, the petitioner has filed further appeal before the Tribunal and the same is pending. A stay petition was filed before the 1st respondent and the same has been rejected. Against the rejection order, the present writ petition is filed. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the petitioner has preferred an appeal before the tribunal and the same is pending and that the application seeking stay of recovery of the tax was also rejected and in these circumstances, if the relief of stay is not granted and if the disputed tax is recovered, the very purpose of filing the appeal before tribunal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the tribunal, without expressing any opinion on the merits of the case, We feel it a fit case wherein stay can be granted, but subject to certain conditions. Accordingly, there shall be stay of recovery of the disputed tax for the assessment year in question, pending disposal of the appeal before the tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of six weeks from today. However, it is made clear that the amount paid if any, shall be given credit to the above stipulated sum. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 6th August, 2008 Gurc/nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:17075 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 06/08/2008