IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12562 of 2008 Between: M/s Vishnutek Engineers Private Limited, Plot No.15, D Block Expansion, Autonagar, Visakhapatnam-530 012, Rep by Accounts Manager, Mr.B. Srinivasa Rao. ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Visakhapatnam Division, Visakhapatnam. 2 The Appellate Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatnam. .....RESPONDENT(S) 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 setting aside the order of 1st respondent dated 11.06.2008 for the tax period 2005-06 refusing to grant stay of collection of balance disputed tax of Rs.7,29,422/- out of total disputed tax of Rs.80,46,051/- pending disposal of appeal before the 2nd respondent as illegal, arbitrary, unjustified and contrary to law and consequently direct the 1st respondent not to take any coercive steps for collection of balance disputed tax of Rs.7,29,422/- out of the total disputed tax of Rs.80,46,051/- for the tax period 2005-06 under the APVAT Act, pending disposal of the appeal before the 2nd respondent and pass Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 12562 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. The present writ petition has been filed challenging the order of the 2nd respondent dated 11.6.2008 for the tax period 2005-2006 refusing to grant stay of collection of balance disputed tax of Rs.7,29,422/- out of total disputed tax of Rs.80,46,051/-. The 1st respondent passed assessment orders for the years 2005-06, 2006-07 and 2007-08 and demanded tax from the petitioner. The petitioner preferred an appeal before the 2nd respondent. Along with the appeal, he also filed an application for stay which was rejected. In the facts and circumstances of the case, we are of the opinion that ends of justice would have been met if the stay was granted pending disposal of the appeal. Accordingly we stay the collection of disputed tax subject to deposit of half of the disputed tax amount by the petitioner within a period of eight weeks from today and the respondents are directed not to take coercive steps for recovery of the disputed tax, pending appeal before the 2nd respondent. If any amount paid earlier shall be given credit to. The writ petition is accordingly disposed of. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.18.6.2008 NB: CC of order be furnished in three days. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Assistant Commissioner (CT) LTU, Visakhapatnam Division, Visakhapatnam. 2 The Appellate Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatnam. 3. 2 CCs to GP for Commercial Taxes 4.2CD copies Form-NIC-OGS/WP{LS}