IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIFTH DAY OF MARCH TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.6289 of 2009 Between: M/s Hariom Concase & Steels Pvt. Ltd., No.15-8-511/1/2A, Feelkhana, Begumbazar, Hyderabad Rep by its Director, Mr. Roopesh Kumar Gupta, S/o. Rakesh Kumar Gupta. ..... PETITIONER AND 1 Appellate Deputy Commissioner (CT) Appeals, Punjagutta Division, Hyderabad. 2 Commercial Tax Officedr, Begum Bazar Circle, Hyderabad. 3 Deputy Commercial Tax Officer, Begum Bazar Circle, Hyderabad. 4 State of Andhra Pradesh Rep by its Principal SEcretary, A.P., 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 to issue a Writ of Mandamus or any other appropriate writ or order or direction declaring (i) the Section 31(3) (a)&(b) of the Act as dicriminative and hence violative of Article 14 of the Constitution of India and accordingly struck down the same, (ii) the action of the 3rd respondent in demanding arrears of tax for the assessment year 2007-08 and 2008-09 under the Act, against which the appeal is pending before the 1st respondent and stay petition filed before the 1st respondent, as illegal, and arbitrary and consequently grant stay of collection of disputed sales tax of Rs.10,07,854/- pursuant to the arrear notice dated 18.03.2009 issued by the 1st respondent, and pass Counsel for the Petitioner:MR.TEJPRAKASH TOSHNIWAL Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{LS} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.6289 of 2009 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) This writ petition is filed questioning the validity of Rules 31 (3) (a) & (b) and 33-C (1) of A.P.G.S.T Rules as discriminatory and violative of Article 14 of the Constitution of India and to declare the action of the 3rd respondent-Deputy Commercial Tax Officer, Begum Bazar Circle, Hyderabad, in demanding payment of tax for the Assessment Years 2007-08 and 2008-09 pending the appeal, as arbitrary and illegal. 2. As against the orders of the 2nd respondent, the petitioner filed an appeal before the 1st respondent-Appellate Deputy Commissioner (CT), Panjagutta Division, Hyderabad. The disputed tax involved in the present case is Rs.10,07,854/-. 3. We have heard the learned counsel for the petitioner and the learned Special Government Pleader for taxes. 4. The main contention urged by the learned counsel for the petitioner is that the provision for grant of stay under the aforesaid impugned Rules is available pending appeal. The petitioner also contends that it has a substantial case to argue in appeal and the liability, raised against it, is totally uncalled for. 5. Several contentions are raised with respect to the petitioner’s prima facie case. However, we are of the opinion that the interest of the justice would be served by the following order: 6. The appeal preferred by the petitioner is pending before the 1st respondent. Having regard to the facts of the case, we deem it appropriate to direct that there shall be stay pending the petitioner’s appeal before the 1st respondent-Appellate Deputy Commissioner(CT), Hyderabad subject to the petitioner depositing 50% of the disputed amount of tax, within a period of four weeks from today, after giving credit to the amount already paid towards the disputed tax. 7. So far as the question of validity of the impugned provision is concerned, the learned counsel for the petitioner fairly submits that he is not pressing the same in this case and seeks liberty to raise it in an appropriate case. Liberty is granted accordingly. 8. Accordingly, the Writ Petition is disposed of, as indicated above. There shall be no order as to costs. _____________________ V.ESWARAIAH,J ____________________________ SANJAY KUMAR,J Dated: 25.03.2009 Dsr .... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 Appellate Deputy Commissioner (CT) Appeals, Punjagutta Division, Hyderabad. 2 Commercial Tax Officedr, Begum Bazar Circle, Hyderabad. 3 Deputy Commercial Tax Officer, Begum Bazar Circle, Hyderabad. 4 State of Andhra Pradesh Rep by its Principal SEcretary, A.P., Hyderabad. 5 2. 2CCs to 6. 2CD copies