THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos. 18232, 18233 and 18234 of 2009 Dated: 08-09-2009 W.P.No. 18232 of 2009 Between: M/s Aradhana Foods & Juices Pvt. Ltd. Rep. by its Authorised Signatory Mr.Manish Agarwal …Petitioner and The Commercial Tax Officer, Somajiguda Circle, Hyderabad and another …Respondents. W.P.No. 18233 of 2009 Between: M/s Aradhana Foods & Juices Pvt. Ltd. Rep. by its Authorised Signatory Mr.Manish Agarwal …Petitioner and The Commercial Tax Officer, Somajiguda Circle, Hyderabad and another …Respondents. W.P.No. 18234 of 2009 Between: M/s Aradhana Foods & Juices Pvt. Ltd. Rep. by its Authorised Signatory Mr.Manish Agarwal …Petitioner and The Commercial Tax Officer, Somajiguda Circle, Hyderabad and another …Respondents. Common order: (Per RR, J) Questioning the order of the 1st respondent, levying interest on the disputed tax, the petitioner, in all these three writ petitions, has invoked the jurisdiction of this Court under Article 226 of the Constitution of India. The grievance of the petitioner is that, despite 30 days being available to prefer an appeal, the petitioner’s bank accounts were attached, within four days of the order levying interest being passed, thereby depriving the petitioner of availing their statutory remedy of an appeal to the 2nd respondent, and seeking stay of the order of the 1st respondent. Sri S. Vivek, learned counsel for the petitioner, has drawn our attention to Section 22 (2) of the AP VAT Act, 2005 in support of his contention that interest can be levied only from the date of assessment and not from the date on which returns were filed. As the appeal preferred by the petitioner is pending before the 2nd respondent we do not consider it appropriate to examine this contention in these writ proceedings. As the stay application filed by the petitioner is pending before the 2nd respondent, the 1st respondent shall not take any coercive steps for recovery of the interest amount till the stay applications are disposed of by the 2nd respondent, and for a period of one week after the order passed by the 2nd respondent, on the stay application, are communicated to the petitioner. The writ petitions are disposed of accordingly. There shall be no order as to costs. __________________________ GODA RAGHURAM, J _______________________________ RAMESH RANGANATHAN, J 8th September, 2009. GRR