IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION NO : 59 of 2009 Between: M/s Dekars Enterprises (now Konwn as Dekars Techno Engineering) Ashok Nagar, Hyderabad Rep.by its Proprietor Mr Srirang Deglurkar ..... PETITIONER AND 1 Joint Commissioner(CT) Legal office Of the Commissioner of Commercial Taxes, Andhra Pradesh Hyderabad 2 The Commercial Tax Officer Ashok Nagar Circle Hyderabad 3 Appellate Deputy Commissioner(CT) Secunderabad Divsion 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 t issue writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in directing the petitioner to pay the balance disputed demand pending appeal before the Hon'ble Sales tax Appellate Tribunal as arbitrary contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputed demand of Rs 1,90,617 for the assessment year 2002-03 pending disposal of the appeal before the Sales Tax Appellate Tribunal. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (Per DSRV, J ) The petitioner is a registered dealer on the rolls of the 2nd respondent-Commercial Tax Officer, Ashok Nagar Circle, Hyderabad under the Andhra Pradesh General Sales Tax Act, 1957 (for short ‘the Act’). The second respondent has issued assessment proceedings, dated 28.04.2007 to the petitioner. Aggrieved by the same, he preferred an appeal along with stay application before the 3rd respondent-Appellate Deputy Commissioner (CT), Hyderabad on 09.07.2007 seeking stay of collection of the disputed demand of Rs.1,90,617/-pending disposal of the appeal, but the said application was rejected vide proceedings dated 31.08.2007, against which, the petitioner filed revision application before the first respondent on 27.11.2007 and the same was also rejected vide proceedings dated 22.01.2008. Thereafter, in view of the pressure of the second respondent, the petitioner has paid 50% of the disputed tax subsequent to filing of appeal before the third respondent and he has to pay half of the disputed tax amounting to Rs.95,309/-. As the 2nd respondent was insisting the petitioner to pay the balance 50% of the disputed tax, he filed W.P.No.5077 of 2008, and this Court granted interim stay on payment of 50% of the disputed demand tax pending disposal of the appeal and if any paid may be given credit to. However, the said appeal was ultimately dismissed by the third respondent vide proceedings dated 13.10.2008, which was served on the counsel for the petitioner on 05.12.2008. Aggrieved by the same, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, Hyderabad under Section 21 of the Act on 17.12.2008. Pending disposal of the appeal, the second respondent is taking coercive steps for recovery of 50% of the balance disputed tax. Hence, he filed the present writ petition. Heard both sides. Having regard to the facts and circumstances of the case, we deem it appropriate to direct the respondents not to take coercive steps for recovery of the disputed tax subject to the condition of the petitioner depositing 50% of the disputed tax within four weeks from today, after giving credit to the amounts already paid towards the tax. Accordingly, the Writ Petition is disposed of. No costs. _______________ D.S.R.VARMA, J ________________ V. ESWARAIAH, J Date:07.01.2009 sj