IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY SECOND DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15738 of 2008 Between: M/s. Bombay Paints Limited, No.6-1-103/10, Abhinav Colony, Padmarao Nagar, Secunderabad - 500 025 Represented by its Manager T.Surya Prakash, S/o.Sri T.Ramanadham. ..... PETITIONER AND 1 The Joint Commissioner (CT) (Legal) (FAC), Office of the Commissioner of Commercial Taxes, Nampally St. Road, Opp: Gandhi Bhavan, Hyderabad: Andhra Pradesh. 2 The Deputy Commissioner (CT) Abids Division, Nampally St. Road, Hyderabad: Andhra Pradesh. 3 The Commercial Tax Officer, Hyderguda Circle, Nampally St. Road, 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 direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned order dated 17.04.2008 passed by the 1st respondent in CCT's Ref.No. L- V(1)/205/2008 for assessment year 2004-2005 (APGST) as illegal, unjustified and contrary to the provisions of law and pass such other order or orders. Counsel for the Petitioner: MR.B.SRINIVAS 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. 15738 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The present writ petition has been filed challenging the order of the 1st respondent dated 17.4.2008 refusing to grant stay of collection of disputed tax and penalty under the Andhra Pradesh General Sales Tax Act, 1957 (for short “the Act”). Heard learned counsel for the parties. The petitioner is a limited company engaged in the business of execution of works contract in relation to paints as well as sale of paints to various dealers in the State of Andhra Pradesh. An assessment order was passed and it was challenged before the appellate authority. An application was filed seeking stay of collection of disputed tax and penalty of Rs.6,24,840/- for the year 2004-2005 under the Act, but it was rejected. In the meanwhile, it is stated, the respondents are taking coercive steps for collection of disputed tax. We are of the opinion that ends of justice would have been met if stay was granted pending disposal of the appeal. Accordingly we stay the collection of disputed tax and penalty subject to deposit of half of the balance disputed tax and penalty by the petitioner within a period of eight weeks from today and the respondents are directed not to take coercive steps for recovery of the disputed tax and penalty, pending appeal before the appellate authority. If any amount paid earlier shall be given credit to. The writ petition is accordingly disposed of. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.22.7.2008 NB: CC of order be furnished within one week. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Joint Commissioner (CT) (Legal) (FAC), Office of the Commissioner of Commercial Taxes, Nampally St. Road, Opp: Gandhi Bhavan, Hyderabad: Andhra Pradesh. 2 The Deputy Commissioner (CT) Abids Division, Nampally St. Road, Hyderabad: Andhra Pradesh. 3 The Commercial Tax Officer, Hyderguda Circle, Nampally St. Road, Hyderabad. 4. 2 CCs to GP for Commercial Tax 5. 2 CD copies Form-NIC-OGS/WP{KURR}