IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH 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 : 12540 of 2008 Between: M/s.Guntapally Venkat Rao Sekur village, Guntur District, rep.by its Managing partner Mr.Guntapally Venkat Rao ..... PETITIONER AND 1 The Commercial TAx Officer, Gandhi Chowk Tenali 2 The Pay and Accounts Officer, Works and Projects Guntur 3 The Executive Engineer (R&B) Tenali 4 The Executive Engineer (panchayat Raj) Tenali 5 The Additional Commissioner (CT) Legal Andhra Pradesh, Hyderabad .....RESPONDENT(S) 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 an appropriate writ or order or direction more particularly one in the nature of writ of mandamus declaring the action of the 5th respondent i.e. the Additional Commissioner (CT) Legal, Andhra Pradesh, Hyderabad in passing the revision proceedings dated 14.2.2008 in CCTs Ref.No.LIII(1)/2347/2005 as patently illegal, arbitrary, contrary to the provisions of the Act and also in violation of principles of natural justice and Rule of law and consequently to set aside the Revisional Proceedings of the 5th respondent dated 14.2.2008 as null and void and consequently direct the 1st respondent to revoke the Garnishee Notice dated 28.5.2008 for arbitrary excess demand of Rs.4,34,868/- out of the total demand of Rs.6,95,548/- for the assessment year 2001-2002 issued to respondents 2 to 4 and pass Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 12540 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. The present writ petition has been filed challenging the garnishee notice dated 28.5.2008 issued by the first respondent. The petitioner is the assesse on the rolls of the Commercial Tax Officer, Gandhi Chowk Circle, Tenali. Consequent on completion of final assessment for the year 2001-2002, the petitioner fell in arrears of tax of Rs.6,95,548/- on the net turnover of Rs.1,02,82,878/-. The petitioner preferred an appeal against the assessment order and the said appeal was partly allowed, partly dismissed and partly remanded. The 5th respondent sought to revise the order of appellate authority on the turnover of Rs.35,46,250/- , but in the end he set aside the order of the appellate authority and restored the assessment order. Consequently the impugned garnishee notice was issued demanding the petitioner to pay entire tax of Rs.6,95,548/-. The learned counsel for the petitioner disputed the demanded tax and submitted that the respondents erred in issuing the impugned garnishee notice for the entire tax of Rs.6,95,548/-. According to him, the petitioner is due Rs.2,60,680/- towards tax and the garnishee notice should have been only for the said amount. It is stated that the petitioner preferred an appeal against the impugned notice. He also filed an application for stay, but stay was not granted by the appellate authority. Under the above circumstances, we are of the opinion that ends of justice would have been met if stay was granted. Accordingly the impugned garnishee notice is stayed subject to payment of the admitted tax of Rs.2,60,680/- (Rupees Two Lakhs, Sixty Thousand and Six Hundred and Eighty only) by the petitioner within eight weeks from today and on such deposit, the appellate authority shall dispose of the appeal as expeditiously as possible. The writ petition is accordingly disposed of. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.18.6.2008 NB: CC of order be furnished in three days. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Gandhi Chowk Tenali 2 The Pay and Accounts Officer, Works and Projects Guntur 3 The Executive Engineer (R&B) Tenali 4 The Executive Engineer (Panchayat Raj) Tenali 5 The Additional Commissioner (CT) Legal Andhra Pradesh, Hyderabad 6. 2 CCs to GP for Commercial Taxes 7. 2 CD copies Form-NIC-OGS/WP{TRK}