IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 7585 of 2008 Between: M/s. ECOF Industries Pvt. Ltd. Sy. No. 805/part, Chittugunta, Chillakur Mandal, Nellore District, Rep by its Director, Mr. G. Parimelazhagan. ..... PETITIONER AND 1 The Joint Commissioner of Commercial Taxes (Legal), Officer of the Commissioner (CT), Nampally Station Road, Hyderabad. 2 The Appellate Dy. Commissioner of Commercial Taxes, Guntur. 3 The Commercial Tax Officer-I, R.R. Street, Nellore. .....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 to issue an appropriate writ, order or a direction, preferably one in the nature of a Writ of Mandamus declaring the action of the 3rd respondent in issuing the impugned notice in TIN No. 28750132639 dated 15-3-2008 (filed as Annexure P1) (received by the petitioner on 26-3-2008) as illegal, arbitrary, unconstitutional besides being violative of the provisions of the AP VAT Act, and set aside the same and pass Counsel for the Petitioner:MR.A.K.JAISWAL Counsel for the RespondentS: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (Per The Hon’ble Sri Justice B.Prakash Rao) Heard the learned Counsel on either side, and at their request, the main Writ Petition itself is taken up for disposal. The petitioner herein is aggrieved by the action of the third respondent in issuing garnishee notice including tax and penalty pending substantive appeal on the file of the second respondent-Appellate Deputy Commissioner. Having heard the learned Counsel and on perusal of the material on record, since substantive appeal is pending involving several substantial questions, we are refraining from expressing any opinion on the merits of the case, but it is suffice, in the interest of justice, to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal on condition of the petitioner depositing 25% of the disputed penalty within a period of six weeks from today by giving credit to the amount, if any, already deposited. For six weeks, there shall be unconditional stay and stay shall continue till disposal of the appeal provided the amount is deposited within the stipulated time. Further, the appellate authority shall consider and dispose of the appeal on merits and in accordance with law after giving notice and opportunity to the parties concerned. There shall be no order as to costs. -------------------------- (B.Prakash Rao, J) 8th April, 2008 -------------------------- (C.Y.Somayajulu, J) LUR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Joint Commissioner of Commercial Taxes (Legal), Officer of the Commissioner (CT), Nampally Station Road, Hyderabad. 2 The Appellate Dy. Commissioner of Commercial Taxes, Guntur. 3 The Commercial Tax Officer-I, R.R. Street, Nellore. 4 2CCs to 5 2CD copies Form-NIC-OGS/WP{RLD}