IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTIETH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13754 of 2008 Between: M/s. Sri Parvathi Parameswar Cables, K.M.Valasa, Srikakulam district, Rep. by its Managing Partner, Mr. K.Surapunaidu ..... PETITIONER AND 1 The Commercial Tax Officer,Rajam Circle, Srikakulam District. 2 The Appellate Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatrnam. 3 The Joint Commissioner (CT) Legal, A.P., 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 or any other appropriate writ or order or direction quashing the order of the 3rd respondent in LV(3)/94/2008, dated 29.2.200/8 as illegal, arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.68, 223/- out of total disputed tax of Rs.1,52,263/- for the assessment year 2000-01 (APGST) pending disposal of the appeal in T.A. No. 682 of 2005 before the sales Tax Appellate Tribunal, Visakhapatnam, and pass Counsel for the Petitioner: MR.S.DWARAKANATH 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 Certiorari to quash the order dated 29.2.2008 passed by the third respondent rejecting to grant stay of the collection of disputed tax of Rs.68,223- as illegal, arbitrary and contrary to the provisions of the A.P.G.S.T. Act, 1957 and consequently to direct the first respondent not to take coercive steps for recovery of the disputed tax for the assessment year 2000-01, pending appeal before the Sales Tax Appellate Tribunal, the petitioner filed this writ petition. The petitioner is a partnership firm and a registered dealer on the rolls of the first respondent herein engaged in the manufacture and sales of AAA Conductor and A.B. Cables. The first respondent, has completed the assessment for the year 2000-2001 on 27.1.2003, levying tax on a turnover of Rs.48,46, 285/- at 7% in the absence of ‘G’ forms and also levied tax under Sec. 6A on a turnover of Rs.44,500/- on wooden drums, besides forfeiting an amount of Rs.1,265/- towards excess tax collected, which was appealed against by the petitioner before the Second Respondent, who by order dated 22.1.2005 dismissed the appeal. Aggrieved thereby, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal, Hyderabad, in TA No. 682 of 2005 and also moved stay petition, before the 3rd respondent, which was summarily rejected by the third respondent, vide the order impugned herein. Hence, this writ petition. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the third respondent, the third respondent has refused to grant stay vide the order impugned herein. It is submitted that pursuant to the rejection of stay 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 due tax amount, as per the impugned order, within a period of six 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 Authority. 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 June 30, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KSRANI}