IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE 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 : 14094 of 2008 Between: Chennakesava General Traders, Vinukonda, Guntur District, Rep. by its Proprietor, Sri Ch. Hanumantha Rao, S/o. Laxminarayana. ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal (FAC), Office of the Commissioner of Commercial Taxes, 5th Floor, Commercial Taxes Complex, Opp: Gandhi Bhavan, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Guntur, Guntur District. 3 The Commercial Tax Officer, Vinukonda, Guntur District. .....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 a Writ or direction more particularly one in the nature of Writ of Mandamus declaring the order dated 29-04-2008 passed by the 1st respondent in CCT's Ref.No. LV (4)/144/2007 i.e. for the Assessment year 2000-01 under the APGST Act 1957 as illegal, arbitrary, unjust and contrary to the facts and law consequently set aside the same and to pass such other order of orders. Counsel for the Petitioner: MR.T.RAMESH BABU 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. 14094 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The writ petition is filed challenging the order dated 29- 04-2008 passed by the 1st respondent in CCT's Ref.No. LV (4)/144/2007 for the assessment year 2000-01 under the Andhra Pradesh General Sales Act 1957. Heard the learned counsel for the parties. The petitioner was assessed to tax for the year 2000- 2001 under the Andhra Pradesh General Sales Tax Act. The petitioner filed an appeal against the assessment order and sought stay of collection of balance of disputed tax of Rs.92,488/- during pendency of the appeal. The 1st respondent rejected the stay application by the impugned order. In the meanwhile coercive steps were being taken by the 1st respondent to collect the disputed tax. We are of the opinion that ends of justice would have been met if stay was granted. Accordingly we stay the collection of disputed tax subject to deposit of half of the balance of disputed tax 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, pending appeal before the Sales Tax Appellate Tribunal. 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.2.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Joint Commissioner (CT) Legal (FAC), Office of the Commissioner of Commercial Taxes, 5th Floor, Commercial Taxes Complex, Opp: Gandhi Bhavan, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Guntur, Guntur District. 3 The Commercial Tax Officer, Vinukonda, Guntur District. 4. 2 CCs to GP for Commercial Taxes 5. 2 CD copies Form-NIC-OGS/WP{SPJS}