IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16952 of 2008 Between: M/s. Multi Stone Exports, Kurnool Road, Bethamcherla - 518 599, Kurnool District, A.P., Rep. byits Proprietor Sri Tikam Chand Bajaj. ..... PETITIONER AND 1 Commercial Tax Officer-III, Kurnool, Behind Central Plaza, Near Ayyappa Swamy Temple, Kurnool - 518 002./ 2 Additional Commisioner (CT) (Legal), IInd Floor, Commercial Taxes Buildings, M.J. Road, Nampally, 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 more particularly in the nature of MANDAMUS declaring the action of the First Respondent in issuing Notice in Ref.No. A7/344/2008, dated 16- 7-2008, threatening to take coercive steps including attachment of Bank Account of the Petitioner for recovery of the disputed tax even though the Appeal is pending before the A.P. Sales Tax Appellate Tribunal, Hyderabad, and the Stay Petition is pending before the Second Respondent as illegal and consequently grant stay of collection of the disputed tax of Rs. 1,73,905- 00 relating to the Assessment year 2004-2005 C.S.T. pending disposal of the Appeal before the A.P. Sales Tax Appellate Tribunal, Hyderabad and pass Counsel for the Petitioner: MR.G.NARENDRA CHETTY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of mandamus declaring order dated 16.7.2008 passed by the ﬁrst respondent rejecting to stay the collection of disputed tax of Rs.1,73,905/- as illegal, arbitrary and contrary to the provisions of the C.S.T. Act and consequently direct the respondents not to collect the disputed tax for the year 2004-05, pending appeal before the Appellate Tribunal, the petitioner filed this writ petition. The petitioner is engaged in the business of polished slabs and is a registered dealer on the rolls of the ﬁrst respondent under the A.P.G.S.T. Act and the Central Sales Tax Act. The ﬁrst respondent has ﬁnalised the assessment by order, dated 25.5.2006 granting exemption under Sec. 5(3) of the Central Sales Tax Act. While so, the second respondent in exercise of the revisional powers, passed Revision Order dated 7.7.2007 withdrawing the exemption granted by the ﬁrst respondent on the sales in the course of export. Aggrieved thereby, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal, Hyderabad and also moved stay petition, before the second respondent, which was summarily rejected by the second respondent, vide the order impugned herein. Hence, this writ petition. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the second respondent, the second respondent has refused to grant stay vide the order impugned herein. It is submitted that pursuant to the rejection of stay by the second respondent, the ﬁrst respondent has issued notice dated 16.7.2008 threatening to take coercive steps for recovery of the disputed tax. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. In the facts and circumstances of the case, we are of the opinion that the writ petition can be disposed of at the stage of admission directing the petitioner to deposit half of the disputed tax amount, as per the impugned order, within a period of eight weeks from today and the respondents are directed not to take coercive step for recovery of the tax, pending ﬁnalisation of the appeal by the Appellate Authority. It is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. With these directions, the writ petition is disposed of. No order as to costs. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan August 5, 2008 Operative portion by wire //BO// MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{JMR}