IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FIFTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16140 of 2008 Between: M/s. M.S.R. Granite Metals Pvt. Ltd., Rajahmundry-533 103. East Godavari District rep by its Director Mr. M. Ammi Reddy. ..... PETITIONER AND 1 The Deputy Commissioner (CT) Kakinada. 2 The Commercial Tax Officer, Aryapuram, Rajahmundry, 3 The Deputy Commercial Tax Officer Aryapuram Circle Rajahmundry. .....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 Writ of Mandamus or any other appropriate Writ or order or direction declaring the action of the 3rd respondent in issuing Form No. 4 notice dated 21-5-2008 under A.P. Revenue Recovery Act for demanding arrears of Tax of Rs. 1,95,093/- for the assessment year 2003-04 when pending application dated 25-2-2008 sent by RPAD on 01-03-2008 ﬁled under Section 16(2) of the APGST Act which was received by the 1st respondent oﬃce on 03-03- 2008 and consequently direct the 3rd respondent not to take any steps for recovery of the demand till the application is disposed of by the 1st respondent and pass such other order or orders. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the RespondentS: SRI K. RAJI REDDY The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16140 of 2008 ORDER: (Per Hon’ble Sri. Justice Ramesh Ranganathan) This writ petition is ﬁled seeking to declare the action of the 3rd respondent in issuing Form No. 4 notice, dated 21-5- 2008 under A.P. Revenue Recovery Act for demanding arrears of Tax of Rs.1,95,093/- for the assessment year 2003-04, pending application dated 25-2-2008 before the 1st respondent and consequently, to direct the 3rd respondent not to take any steps for recovery of the demand till disposal of the application. Heard the learned Counsel for the petitioner as well as the Special Government Pleader for Commercial Taxes and perused the material available on record. The material papers goes to show that the petitioner made an application seeking 12 quarterly instalments for making the payment of arrear tax due and the same is pending. Under the above circumstances, without expressing any opinion on the merits of the case, We feel it appropriate to grant time to the petitioner for payment of the arrear tax in two instalments. Accordingly, time is granted to pay 1 st instalment of 50% of the tax on or before 30th September, 2008 and the remaining 50% of the tax on or before 30th December, 2008. It is needless to observe that in case of default, the impugned notice shall become operative. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 25th July, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:16140 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/07/2008