IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TENTH 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 : 11662 of 2008 Between: M/s. Sri Vekateswara Non Ferrous Foundry, rep. by its Partner, Sri Jayesh P.Gaglani, S/o. Pradeep Kumar Gaglani, R/o. Plot 10, L.N.Colony, P.G.Road, Secunderabad. ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal, 2nd Floor, CCT Complex, Nampally, Hyderabad. 2 The Commercial Tax Officer, Musheerabad Circle, M.K.Complex, Abids, 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 or direction or order more particularly one in the nature writ of Mandamus declaring the order dated 22-04-2008 in CCT's Ref No.LV(1)/228/2008 passed by the First Respondents rejecting the stay Revision Petition, Seeking stay of collection of the disputed taxes for the assessment year 2000-01 (APGST) as illegal, arbitrary and contrazry to the Provisions of APGST Act and also contrary to G.O.Ms. No. 1133 dated 14-11-2003 and to set aside the same. Consequently direct the 2nd respondent not to collect the disputed taxes, pending disposal of the appeal before Sales Tax Appellate Tribunal, Hyderabad and to grant6 such other relief or relief's as are deemed fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.KUNUKUDURGAPRASAD 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 mandamus declaring order dated 22.4.2008 passed by the first respondent rejecting to stay the collection of disputed tax of Rs.6,48,366/- as illegal, arbitrary and contrary to the provisions of the A.P.G.S.T. Act, 1957 and consequently direct the respondent not to collect the disputed tax for the year 2000-01, pending appeal before the Appellate Tribunal, the petitioner filed this writ petition. The petitioner is a partnership firm and a registered dealer on the rolls of the second respondent herein. The second respondent, has completed the assessment for the year 2000-2001 on 27.1.2004, without considering the set off of tax paid on local purchase, which was appealed against by the petitioner and the Appellate Deputy Commissioner (CT), Punjagutta, Hyderabad, allowed the appeal and an amount of Rs.14,79,580/- was refunded to the petitioner, but the Revisional Authority by order dated 2.7.2004 has revised the assessment and raised a demand of Rs.6,48,366/-. Aggrieved thereby, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal, Hyderabad and also moved stay petition, which was summarily rejected by the first 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 first respondent, the first respondent has refused to grant stay vide the order impugned herein. It is submitted that pursuant to the rejection of stay by the first respondent, the second 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 eight 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. ____________________ T.MEENA KUMARI, J. __________________________ RAMESH RANGANATHAN, J. JUNE 10, 2008 Copy by tomorrow //BO// MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER \To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KSRANI}