IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRTEENTH DAY OF MARCH TWO THOUSAND AND NINE PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 4919 of 2009 Between: M/s./Transmission Corporation of AP Limited Vidyut Soudha, Khairatabad, Hyderabad rep.by its Financial Adviser & Chief Controller of Accounts (A&E), Sri.M.A.Azeem Saberi ..... PETITIONER AND 1 The Commercial Tax officer, Khiartabad circle Hyderabad 2 The Appellate Deputy Commissioner, Punjagutta Division Hyderbad 3 The Additional Commissioner (CT) Legal, Andhra Pradesh, 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 to issue a writ or order or direction particularly one in the nature of writ of mandamus granting stay of collection of the disputed tax of Rs.15,01,485/- arising in pursuance of the stay rejection orders passed by the third respondent dated 18.12.2008 passed in CCTs.Ref.No.LIII(2)/752/2008 for the assessment year 2005-06(CST) pending disposal of the appeal before the Sales Tax Appellate Tribunal or to pass such other suitable orders as this Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following : Order follows 2nd page THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 4919 of 2009 O R D E R : ( Per the Hon’ble Smt. Justice T. Meena Kumari) The writ petition is filed for a writ of mandamus seeking stay of collection of the disputed tax of Rs.,15,01,485/- arising in pursuance of the stay rejection orders passed by the third respondent dated 18-12-2008 passed in CCT’s Ref.No.LIII(2)/752/2008 for the assessment year 2005-06 (CST) pending disposal of the appeal before the Sales Tax Appellate Tribunal or to pass such other suitable orders as this Court may deem fit and proper in the circumstances of the case. 2. It is stated that the petitioner is a State Government undertaking engaged in the business of transmission of Power. For the purpose of transmission of power produced by APGENCO, the petitioner establishes transmission towers, transformers and sub- stations. It is stated that the petitioner purchases the necessary equipment like conductors, transformers, etc., for the said purpose. The petitioner is a registered dealer under the APVAT and CST Acts and is an assessee on the rolls of the first respondent. The first respondent by his proceedings dated 05-5-2006 made a provisional assessment for the year 2005-06 under the CST Act and determined the gross and net turnovers at Rs.1,53,89,895/- and Rs.1,50,14,835/- respectively. 3. It is further stated that the entire net turn over was subjected to tax at 10% to a tax of Rs.15,01,485/-. Aggrieved by the aforesaid assessment, the petitioner preferred appeal before the second respondent. The said respondent by his proceedings dated 18-10- 2008 passed in Appeal No.P/157/2006-07 has dismissed the appeal. Aggrieved by the same, the petitioner filed appeal before the Sales Tax Appellate Tribunal and stay petition before the third respondent seeking stay of collection of disputed tax of Rs.15,01,485/-. The third respondent by his proceedings dated 18-12-2008 passed in CCT’s Ref.No.LIII (2)/752/2008 has rejected the stay petition. Thereupon, the first respondent has issued notice dated 15-1-2009 requiring the petitioner to pay the disputed tax of Rs.15,01,485/- within three days from the date of receipt of the notice and is threatening to take coercive steps if fail to pay the disputed tax of Rs.15,01,485/-. 4. The grievance of the petitioner is that the first respondent had adopted the value of the work order of Rs.1,53,89,895/- as the turnover for the purpose of the assessment and the actual turnover representing the work is only Rs.74,68,782/-. Therefore, the same is to be adopted at the correct amount of Rs.74,68,782/- instead of Rs.1,53,89,895/- as adopted by the first respondent. Thus, there is an error in adopting the said turnover, whereby an amount of Rs.79,21,113/- was wrongly included in the gross and net turnovers. 5. It is further stated that the petitioner paid an amount of Rs.7,50,743/- towards 50% of the disputed tax of Rs.15,01,485/- for admission of appeal before the Sales Tax Appellate Tribunal. 6. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. 7. 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 four weeks from the date of receipt of a copy of this order 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. 8. With these directions, the writ petition is disposed of. No order as to costs. JUSTICE T. MEENA KUMARI JUSTICE C.V. NAGARJUNA REDDY 13-3-2009. I s L N B : Furnish CC in two days. B/o. I s L