IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRD DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE A.GOPAL REDDY and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO : 23847 of 2008 Between: M/s. M/s. Victory Electricals Ltd. Rep. by its Managing Director, Mahindra Vaddineni, P.No.8, Survey No.855, I.E. Medchal - 501 401, Hyderabad District. ..... PETITIONER AND 1 The Commercial Tax Officer Malkajgiri Circle Hyderabad. 2 The Appellate Deputy Commissioner (CT) Hyderabad Rural Division Office of the Commissioner of Commercial Taxes, C.T. Complex, M.J. Road, Nampally, Hyderabad. 3 The Branch Manager State Bank of Hyderabad Shapur Nagar Branch, Hyderabad. 4 The Branch Manager State Bank of India Bala Nagar Branch, 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 issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring the action of the 2nd Respondent in rejecting the stay petition ﬁled by the Petitioner without considering the grounds of appeal and the contentions raised and the arguments advanced by the Petitioner in the appeal as illegal, improper, unjust, without jurisdiction and contrary to the law laid down by this Hon'ble Court in the judgment reported in 41 APSTJ p.99 as the order is passed without applying the mind and consequently set aside the garnishee notice issued by the 1st respondent in Form VAT 206, dated 6-10-2008 to the 3rd, 4th Respondents directing to pay the balance of the disputed tax of Rs.37,44,233/- out of the disputed tax of Rs.42,79,123/- and forbear the 1st Respondent from collecting the tax, pending disposal of the appeal ﬁled before the 2nd Respondent and grant such other relief or reliefs as are deemed to be fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for the Respondents: SPL GP FOR TAXES The Court made the following: Oral Order: (Per Hon’ble Sri Justice A.GOPAL REDDY) Heard the learned counsel for the petitioner and also Mr. Krishna Koundinya, learned Special Government Pleader for Commercial Taxes. With their consent, the writ petition is being disposed of at the admission stage. The grievance of the writ petitioner—Company is that against the assessment order an appeal has been ﬁled before the Appellate Deputy Commissioner (CT)—2nd respondent and it also ﬁled an application for staying the operation of the assessment order. The 2nd respondent by order dated 19-09-2008 rejected the stay application. Pursuant to the same the 1st respondent issued garnishee notice dated 06-10-2008 demanding the tax amount. Hence the writ petition. In view of the same, we direct the petitioner to deposit 50% of the disputed Tax within four weeks from today. On such deposit the attachment made in pursuance of the garnishee notice dated 06-10- 2008 shall stand raised. The writ petition is accordingly disposed of. No costs. _________________ A.GOPAL REDDY, J. ____________________ VILAS V.AFULPURKAR,J. 03-11-2008 Note: CC in two days (bo) Murthy ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Commercial Tax Officer Malkajgiri Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Hyderabad Rural Division Office of the Commissioner of Commercial Taxes, C.T. Complex, M.J. Road, Nampally, Hyderabad. 3 The Branch Manager State Bank of Hyderabad Shapur Nagar Branch, Hyderabad. 4 The Branch Manager State Bank of India Bala Nagar Branch, Hyderabad. 5.2CCs to the G.P. for Commercial Taxes (OUT) 6.2CD copies