IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18040 of 2008 Between: M/s. Lahari Constructions Flat No.206, Amrutha Ville Raj Bhavan Road, Somajiguda, Hyderabad - 500 082 Rep. by its Partner MR.Ch.Srinivas Rao. ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal O/o The Commissioner of Commercial Taxes, 2nd Floor, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, 5th Floor, O/o The Commissioner of Commercial Taxes, Nampally, Hyderabad. 3 The Commercial Tax Officer, Basheer Bagh Circle, Nampally, 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 an appropriate Writ or direction more particularly in the nature of Writ of Mandamus by setting aside the impugned order Ref: No.CCT's Ref.No.LV(1)/589/2008, dated: 05.08.2008, passed by the 1st Respondent, as it is contrary to the provisions of law and unjustified in the facts and circumstances of the case. Counsel for the Petitioner: MR.J.V.RAO 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 05.08.2008 passed by the first respondent rejecting to stay the collection of disputed tax of Rs.20,61,115/- as illegal, arbitrary and contrary to the provisions of the A.P.V.A.T. and consequently direct the respondents not to collect the disputed tax for the year 2006-07, pending appeal before the second respondent, the petitioner filed this writ petition. The petitioner is a partnership firm engaged in execution of works contract and construction of apartments and is a registered dealer on the rolls of the third respondent herein. The business premises of the petitioner was inspected by the officers of the Vigilance and Enforcement Department on 23.5.2007 and a show cause notice was issued on 17.9.2007 and in the absence of explanation, confirmed the assessment for the year 2006-2007. Aggrieved thereby, the petitioner preferred an appeal before the second respondent. Along with the appeal, the petitioner also filed an application seeking stay of collection of the disputed tax, which was rejected by the second respondent by order, dated 12.5.2008. Aggrieved by the said rejection, the petitioner filed a revision before the first respondent, which was also rejected by order, dated 5.8.2008, which is impugned in 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 by the order impugned in this writ petition. It is submitted that pursuant to the rejection of stay by the first respondent, the third 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 tax amount due, 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. ____________________ Justice T.Meena Kumari ______________________ Justice P.V. Sanjay Kumar. August 20, 2008 Operative portion by wire at party’s costs //BO// MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KURR}