IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No.9936 of 2009 Between: M/s Sri Kusumaharanath Cold Storage (P) Limited, Gudivada-521301, Krishna District, Rep by its Managing Director, Mr. R. Satyanarayana. ..... PETITIONER AND 1 The Commercial Tax Officer, Gudivada, Krishna District. 2 The Appellate Deputy Commissioner (CT), Vijaywada,. Krishna District. 3 The Joint Commissioner (CT) Legal, 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 of Certiorari quashing the impugned order passed by the 3rd Respondent in CCTs Ref.No.LV(2)/114/2009, dated 3-3-2009 as illegal, arbitrary, high handed and restrain the 1st Respondent from taking any coercive steps for recovery of the balance disputed tax of Rs. 9,93,087/- out of the total disputed tax of Rs.19,86,174/- for the balance assessment year 2003-04 under the APGST Act, pending disposal of the appeal before the Sales Tax Appellate Tribunal Additional Bench at Visakhapatnam, and pass Counsel for the Petitioner:KUM.K.UMA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{SPJS} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V.AFZULPURKAR WRIT PETITION No.9936 of 2009 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. It is stated that against the provisional assessment order dated 19.12.2007, demanding to pay the tax of Rs.17,37,902/-, the petitioner filed an appeal before the 2nd respondent-appellate authority and the appellate authority dismissed the appeal by order dated 31.07.2008 in Appeal No.VJA.1/75/07-08. Aggrieved by the said order, the petitioner filed appeal before the Sales Tax Appellate Tribunal. Pending disposal of the appeal, the petitioner filed stay application before the Joint Commissioner (CT) Legal-the 3rd respondent and the 3rd respondent also dismissed the stay application by order dated 03.03.2009 in CCT’s Ref.No.LV(2)/114/2009. Questioning the same, this writ petition has been filed seeking to grant of stay for collection of disputed levy of tax of Rs.19,86,174/- for the year 2003-2004 pending disposal of the appeal before the Sales Tax Appellate Tribunal. Having heard the learned counsel and the learned G.P. and keeping in view the facts and circumstances of the case, We are of the view that the interests of justice would be met if a conditional order is passed setting aside the impugned order. Accordingly, We set aside the impugned order and grant stay of recovery of the disputed tax subject to the condition of the petitioner depositing half of the disputed tax within a period of four (4) Weeks from today and the amount of tax paid, if any shall be given credit to it, without prejudice to the rights of the petitioner. The appellate authority shall dispose of the appeal expeditiously. The writ petition is, accordingly, disposed of. No order as to costs. ____________________ V.ESWARAIAH,J ____________________________ VILAS V.AFZULPURKAR,J Dated: 13.05.2009 Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Gudivada, Krishna District. 2 The Appellate Deputy Commissioner (CT), Vijaywada,. Krishna District. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. 4. 2 CD copies