IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 4104 of 2008 Between: M/s.Bali Battery and auto Electricals, J.D.Hospital Road, Governerpet, Vijayawada, Krishna District, Rep. by its Managing Partner Mr.Sanjeev Kumar Bali. ..... PETITIONER AND 1 Joint Commissioner ( CT ) Legal, Officer of the Commissioner Taxes., A.P., Hyderabad. 2 The Deputy Commercial Tax Officer, Benz Circle, Vijayawada. .....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 writ of Mandamus or any other appropriate writ or Order or Direction declaring the action of the 2nd respondent in insisting upon payment of disputed tax when pending statutory appeals of the petitioner before the Hon'ble Sales Tax Appellate Tribunal, Additional bench, Visakhapatnam for the period 1.5.2007 to 29.5.2007 as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputed demand of Rs.57,708/- for the period 1-5-2007 to 29-5-2007 pending disposal of the appeal before the Sales Tax Appellate Tribunal, Addition Bench, Visakhapatnam. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondents.: GP FOR COMMERCIAL TAX The Court made the following : HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:4104 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the action of the 2nd respondent in insisting upon payment of the disputed tax pending statutory appeal before the Sales Tax Appellate Tribunal, for the period from 1.5.2007 to 29.5.2007 and consequently, to grant stay of collection of the disputed demand of Rs.57,708/- for the period from1.5.2007 to 29.5.2007 pending disposal of the appeal before the Tribunal. The main grievance of the petitioner is that against the assessment order of the 2nd respondent, the petitioner preferred an appeal before the Appellate Deputy Commissioner (CT)(FAC), Vijayawada on 20.9.2007. But the said appeal was dismissed. Hence, the petitioner carried the matter in appeal before the Sales Tax Appellate Tribunal. While so, as the 2nd respondent insisting for payment of the disputed tax, the petitioner preferred stay application before the 1st respondent and the same is pending. Meanwhile, the 2nd respondent is trying to take coercive steps for recovery of the disputed demand. Hence, the present writ petition has been preferred by the writ petitioner. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that an appeal is pending before the Sales Tax Appellate Tribunal and that the petitioner has already paid 50% of the disputed tax and at this stage, the 2nd respondent is not justified in insisting for payment of the tax. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the Tribunal and in view of the submission made by the learned Counsel for the petitioner that the petitioner has already paid 50% of the disputed tax, without expressing any opinion on the merits of the case, We feel it a fit case wherein a direction can be issued. Accordingly, there shall be a direction to the respondents not to take any coercive steps as to the recovery of the disputed tax pending disposal of the appeal before the Tribunal. However, the tribunal is directed to dispose of the appeal within a period of three months from the date of receipt of a copy of the order. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari _________________ Justice G. Rohini Date: 27th February, 2008 Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:4104 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 27/02/2008