IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE NINETEENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SRI JUSTICE GHULAM MOHAMMED & THE HON'BLE SRI JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 25383 of 2008 Between: M/s. Circar Jute Mills Private Limited Kodurupadu Village Bapulapadu Mandal, Krishna District. ..... PETITIONER AND 1 Commercial Tax Officer Eluru West Godavari District. 2 Appellate Deputy Commissioner (CT) Vijayawada. .....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 any Writ, order or direction, more particularly a Writ of Mandamus and declare the action of the first respondent in demanding from the petitioner for payment of the balance of the dispute tax, pending disposal of the second appeal filed by the petitioner before the Sales Tax Appellate Tribunal, Visakhapatnam Bench, as arbitrary, illegal, contrary to law, violative of Art. 14 of the Constitution of India and violative of Principles of Natural Justice and grant the consequential relief by granting Stay of collection of the balance of disputed tax from the petitioner, pending disposal of Appeal filed by the petitioner before the Sales Tax Appellate Tribunal, Visakhapatnam Bench and issue any other Writ, order or direction as this Hon'ble Court may be pleased to deem fit and proper. Counsel for the Petitioner: SRI.DANTU.SRINIVAS Counsel for the RespondentS: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SRI JUSTICE GHULAM MOHAMMED & THE HON'BLE SRI JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 25383 of 2008 ORDER: (per Hon’ble Sri Justice B. Seshasayana Reddy) The petitioner herein filed second appeal before the Sales Tax Appellate Tribunal, Visakhapatnam Bench, assailing the order passed by the Appellate Deputy Commissioner (CT), Vijayawada. Pending the second appeal, the petitioner approached this Court invoking the jurisdiction under Article 226 of the Constitution of India, seeking a writ of mandamus declaring the action of the Commercial Tax Officer, Eluru, West Godavari District-I respondent in demanding payment of the balance of dispute tax as arbitrary, illegal, contrary to law and voilative of Article 14 of the Constitution of India. When the writ petition came up for admission, the learned G.P. for Commercial Tax takes notices on behalf of the respondents. Heard the learned Counsel for the petitioner as well as the learned Government Pleader. The learned Counsel for the petitioner submits that the petitioner has already paid 50% of the disputed tax pursuant to the orders passed by this Court in W.P.No.11806 of 2008 and that if the order passed by the Commercial Tax Officer-I respondent is allowed to be executed, the very purpose of filing the second appeal will be defeated. The factual aspect of pendency of the second appeal before the A.P. Sales Tax Appellate Tribunal is not in dispute. In that view of the matter, there shall be interim stay with regard to recovery of disputed tax pending the second appeal subject to the petitioner depositing half of the disputed tax within four Weeks. The amount already deposited in compliance of the order passed in W.P.11806 of 2008 shall be given due credit towards half of the disputed tax. Subject to the above direction, the writ petition is disposed of. No order as to costs. _________________________ Justice Ghulam Mohammed _______________________________ Justice B. Seshasayana Reddy Dated: 19.11.2008 Note: Issue CC in three days. (BO) Nn. THE HON'BLE SRI JUSTICE GHULAM MOHAMMED & THE HON'BLE SRI JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 25383 of 2008 (Order delivered by the Hon’ble Sri Justice B. Seshasayana Reddy) 19.11.2008