IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FOURTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20815 of 2008 Between: M/s.Radha Infra Projects (India)(P) Limtied, 6-3-6095/96/A Anandnagar Colony,Khairatabad Hyderabad-500004 Rep. by its Managing Director Mr Nandyala Goverdhan Reddy ..... PETITIONER AND 1 Addittional Commissioner(CT) Legal Andhra Pradesh Hyderabad 2 Appellate Deputy Commissioner(CT) Panjagutta Division Hyderabad 3 The Commerical Tax Officer Vengalrao Nagar Circle, 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 writ of Mandamus or any other appropriate writ or order or direction the action of the 1st respondent in rejecting the stay application by proceedings dt 16-9-2008 without considering the contentions of the petitioner as arbitrary contrary to law without of evidence and also in violation of principles of natural justice and consequently grant stay of collections of disputed demand of Rs 47,68,687/- for the tax period 04/07 to 3/08 pending disposal of the appeal before the 2nd respondent and pass Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER(PER T HE HON’BLE SMT . JUST ICE T .MEENA KUMARI) Seeking a writ of mandamus declaring the order dated 16.09.2008 passed by the ﬁrst respondent rejecting to stay the collection of disputed tax of Rs.47,68,687/- for the tax period 04/07 to 3/08 as illegal, arbitrary and contrary to the provisions of the A.P. V.A.T. Act and consequently to direct the respondents not to collect the disputed tax pending appeal before the second respondent, the petitioner ﬁled this writ petition. The petitioner is a Private Limited Company engaged in the construction and development of the plots and is a registered dealer on the rolls of the third respondent. The third respondent observing that the petitioner has been constructing individual houses on contract basis for the land owners, proposed to levy tax in terms of Sec. 4(7)(a) of the A.P. V.A.T. Act and accordingly issued proceedings dated 30.6.2008. Aggrieved by the assessment order, the petitioner ﬁled Appeal before the second respondent. Along with the appeal, the petitioner also ﬁled stay application, which was however, rejected by proceedings dated 12.8.2008. Against the said order, the petitioner ﬁled revision before the ﬁrst respondent, who also rejected the same by the orders impugned in this writ petition. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the ﬁrst and second respondents, they have refused to grant stay. It is further submitted that the third respondent is contemplating to take coercive steps consequent upon the rejection of stay petition and submitted that if stay is not granted pending Appeal before the Second Respondent, the petitioner will be put to serious hardship. 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. Accordingly, there shall be stay of recovery of the disputed tax, subject to the condition of the petitioner depositing 50% of the demanded tax amount, as per the impugned order, within a period of eight weeks from today, pending ﬁnalisation of Appeal by the Appellate Authority. It is made clear that the amount, if any, paid by the petitioner, shall be given credit to the above stipulated sum of 50%. With this direction, the writ petition is disposed of at the stage of admission. No order as to costs. ___________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan September 24, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{BMR}