IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE L.NARASIMHA REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11488 of 2008 Between: M/s. Usha Kiron Movies, Anazpur, Hyderabad, rep. By its Chief Manager (Accounts), Mr. K. Ravindra Rao ..... PETITIONER AND 1) The Commercial Tax Officer, Vanasathalipuram Circle, Ranga Reddy district, 2) The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3) The Additional Commissioner (CT), Legal, Office of the Commissioner of Commercial Taxes, Hyderabad, AP. .....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 an appropriate writ, order or direction more particularly one in the nature of writ of mandamus declaring the action of the 2nd respondent in dismissing the stay application filed by the petitioner seeking stay of the recovery of the disputed tax of Rs.3,46,73,444/- for the assessment year 2004-2005 under the APGST Act through the impugned order dated 23.5.2008 as illegal, arbitrary, high handed and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.3,03,39,264/- out of the total disputed tax of Rs.3,46,73,444/- pending disposal of the appeal by the 2nd respondent and to pass such other order or orders. Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO. 11488 OF 2008 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) Petitioner is a registered dealer under the provisions of the Andhra Pradesh General Sales Tax Act, 1956 and is an assessee on the rolls of the 1st respondent. The petitioner is engaged in the business of sale of Audio Cassettes and Cinematographic Films. The 1st respondent passed an order of assessment on 31.3.2008. Aggrieved thereby, the petitioner preferred an appeal and stay application before the 2nd respondent who rejected the stay application by order dated 23.5.2008. Aggrieved thereby, the petitioner preferred a revision petition before the 3rd respondent on 24.5.2008 seeking stay and the said application is said to be still pending before the 3rd respondent. Since the main appeal is said to be pending before the 2nd respondent, any coercive steps for recovery of the entire disputed tax may not be justified. There shall be a stay of all further proceedings with regards collection of the disputed tax subject to condition that the petitioner pays 50% of the disputed tax. 25% of the disputed tax shall be paid within four weeks from today and another 25% of the disputed tax within four weeks thereafter. Amounts, if any, already paid by the petitioner towards the disputed tax shall be given credit to. The writ petition is disposed of accordingly. No order as to costs. _______________________ L. NARASIMHA REDDY, J _________________________ RAMESH RANGANATHAN, J Dt.28.5.2008 Note CC of order be furnished within three days. B/o Kr/asp ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1) The Commercial Tax Officer, Vanasathalipuram Circle, Ranga Reddy district, 2) The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3) The Additional Commissioner (CT), Legal, Office of the Commissioner of Commercial Taxes, Hyderabad, AP. 4) 2 CCs to GP for Commercial Tax 5) 2 CD copies Form-NIC-OGS/WP{ }