IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRTY FIRST DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23642 of 2008 Between: M/s. Amalgamated Holdings Limited, 6-3-571/1/5, 1st floor, Rockvista, Rockdale Compound, Somajiguda, Hyderabad, represented by its Senior Manager Sri Ananthram Hoysala. ..... PETITIONER AND 1 Commercial Tax Officer, Khairatabad Circle, Hyderabad. 2 Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 Additional Commissioner (CT) (Legal) 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 or order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.12,59,163/- for the assessment year 2003-04 under the APGST Act arising in pursuance of the Appeal Order dated 27.08.2008 of the second respondent pending disposal of the appeal before the Sales Tax Appellate Tribunal or to pass such further or other orders. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of mandamus declaring order dated 27.08.2008 passed by the second respondent rejecting to stay the collection of disputed tax of Rs.12,59,163/- as illegal, arbitrary and contrary to the provisions of the A.P.G.S.T. Act, 1957 and consequently direct the respondent not to collect the disputed tax for the year 2003-04, pending appeal before the Sales Tax Appellate Tribunal, the petitioner ﬁled this writ petition. The petitioner is a Public Limited Company engaged in the business of manufacturing and marketing of coﬀee including French or blended coﬀee and is an assessee on the rolls of the ﬁrst respondent herein. The ﬁrst respondent by proceedings dated 5.12.2006 has completed the ﬁnal assessment for the year 2003-2004 under the APGST Act assessing the tax liability of the petitioner at Rs.12,59,163/-. Aggrieved thereby, the petitioner preferred an appeal before the second respondent, who by order dated 27.8.2008 has dismissed the appeal. Aggrieved thereby, the petitioner preferred an appeal before the Sale Tax Appellate Tribunal, Hyderabad and also moved stay petition seeking stay of collection of the disputed tax before the third respondent, which is pending. Meanwhile, the ﬁrst respondent issued arrears notice dated 17.10.2008 requiring the petitioner to pay the disputed tax. The petitioner apprehends that since no stay was granted, the ﬁrst respondent may take coercive steps for recovery of the disputed tax. Hence, this writ petition. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the respondents, no stay has been granted. It is further submitted that pursuant to the dismissal of appeal by the second respondent and since no stay is granted by the third respondent, the ﬁrst respondent is contemplating to take coercive steps for recovery of the disputed tax. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. 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 directing the petitioner to deposit half of the disputed tax amount, as per the impugned order, within a period of eight weeks from today and the respondents are directed not to take coercive step for recovery of the tax, pending ﬁnalisation of the appeal by the Appellate Tribunal. It is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. With these directions, the writ petition is disposed of. No order as to costs. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan October 31, 2008 MAS