THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.22729 of 2009 Dated: 22.10.2009 M/s. Aradhana Foods & Juices Pvt. Limited. … Petitioner and The Commercial Tax Officer, Somajiguda Circle, CTO’s Department, Govt. of A.P. Hyderabad and two others. … Respondents. THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.22729 of 2009 ORDER: (Per Hon’ble Sri Justice Goda Raghuram) Heard the learned Counsel for the petitioner and Sri Balaji Verma, the learned Standing Counsel for Commercial Taxes. Petitioner is a company incorporated under the provisions of the Companies Act, 1956 and in the absence of manufacturing and bottling beverages. The petitioner is registered dealer under the A.P. VAT Act on the rolls of the first respondent. For the assessment year 2005-2006, 2006-2007 and 2007-2008 orders of assessment were passed inter alia assessing the petitioner to undeclared output tax. Aggrieved thereby the petitioner preferred an appeal to the second respondent. The application of stay filed along with the appeal for the year 2005-2006 was dismissed on 21.02.2009. The first respondent issued a notice dated 24.02.2009 under Section 29 of the Act calling upon the petitioner to pay the amounts and also addressed the petitioner’s bank viz., IDBI Bank. Eventually by the impugned order dated 21.10.2009 the petitioner’s bank was ordered, in substance not to permit the petitioner to draw from his A/c. No. 081-499410-001, amounts to the extent of the petitioner’s liability of Rs.29,99,817/-. The petitioner has preferred a revision to the third respondent on 15.10.2009 and contends that pending the revision the respondent ought not to have passed the garnishee order. In the facts and circumstances of the case, the writ petition is disposed of directing the respondents not to enforce the garnishee order dated 21.10.2009 issued by the first respondent, until a period of one week after communication of the revisional order by the third respondent to the petitioner on the revision filed by it directed against the order dated 01.12.2009 of the second respondent dismissing the petitioner’s application for stay pending the appeal. The writ petition is disposed of as above at the stage of admission. _____________________ GODA RAGHURAM, J Date: 22.10.2009 ____________________________ RAMESH RANGANATHAN, J Note: Issue C.C. by 23.10.2009 B/o MRKR/ASP