IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SECOND DAY OF APRIL TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI ANIL R. DAVE, THE CHIEF JUSTICE AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 26 of 2009 Between: M/s. Sri Balaji Industries, 4-41,Bazaar STreet, Vayalpad-517299, Chittoor District, Rep. by its GPA Holder Mr. S.S. Babu ..... PETITIONER AND The Commercial Tax officer, Madanapalle, Chittoor District .....RESPONDENT 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 of mandamus or any other appropriate writ or order or direction declaring the action of the respondent in insisting for payment of the disputed penalty and contemplating to take any coercive steps for collection of disputed penalty of Rs.1,51,800/- for the assessment year 1995-06 even during pendency of the Tax Revision case No.216 of 2008 before the Hon`ble High Court as illegal, arbitrary, and restrain the Respondent from taking any coercive steps for recovery of the disputed penalty pending disposal of the Tax Revision Case No.216 of 2008. Counsel for the Petitioner: MR. S. DWARAKANATH Counsel for the Respondent: MR. K. RAJI REDDY, SPEICAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (Per Sri Ramesh Ranganathan, J) This Writ Petition is filed seeking a Writ of Mandamus to declare the action of the respondent in insisting for payment of the disputed penalty and contemplating to take coercive steps for collection of the disputed penalty of Rs.1,51,800/- for the assessment year 1995-96, even during the pendency of the Tax Revision Case No.216 of 2008, as illegal and arbitrary and to restrain the respondent from taking any coercive steps for recovery of the disputed penalty, pending disposal of the Tax Revision Case. At the request of both the learned Counsel, the Writ Petition is taken up for hearing and is being finally disposed of. Admittedly, connected T.R.C. No.216 of 2008 is pending before this Court. Pending disposal of the T.R.C., this Court by order dt.7.1.2009, in the Writ Petition, granted interim stay on payment of 1/4th of the disputed penalty amount. Now, a vacate stay petition is filed to vacate the said interim order. At this stage, a request was made by both the learned Counsel to dispose of the Writ Petition finally. Heard both the learned Counsel. Considering the facts and circumstances of the case and pending disposal of the T.R.C., we direct the petitioner to pay fifty per cent (50%) of the disputed penalty within four weeks from today. If any amount is paid by the petitioner towards penalty, the same shall be given credit to. With the above directions, the Writ Petition is disposed of. No costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 02-04-2009 bnr