IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 14757 of 2008 Between: M/s. Prudentail Sugar Corporation Limited, Nindra, Chittoor District, Rep by its Authorized Signatory, Mr. K.V.L.N. Bhaswanth. ..... PETITIONER AND 1 The Addl. Commissioner of Commercial Taxes, Andhra Pradesh, Office of the Commissioner (CT), Commercial Taxes Complex, Nampally Station Road, Hyderabad. 2 The Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, rep by its Secretary 3 The Dy. Commissioner of Commercil Taxes, Chittoor Division, Chittoor. 4 The Commercial Tax Officer, Puttur, Chittoor District. .....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 an appropriate writ, order or direction, preferably one in the nature of a Writ of Mandamus, declaring the action on the part of the 1st respondent in dismissing the Revision (Stay) Application filed by the petitioner in his proceedings CCT's Ref.No. L. III(3)/295/2008, dated 11-4- 2008 (filed as Annexure P1) pending appeal before the 2nd respondent in respect of the assessment year 2001-2002 (APGST) as illegal, arbitrary besides being quite contrary to the provisions of the act and pass others, Counsel for the Petitioner: MR.A.K.JAISWAL 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. 14757 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the parties. The writ petition is filed challenging the order passed by the 1st respondent dismissing the stay application filed by the petitioner in his proceedings CCT's Ref.No. L. III(3)/295/2008, dated 11-4-2008 pending appeal before the 2nd respondent in respect of the assessment year 2001- 2002 under the Andhra Pradesh General Sales Tax Act (APGST Act). The petitioner was assessed to tax for the year 2001- 2002 under APGST Act and a final assessment order. Aggrieved thereby, the petitioner filed an appeal before the 2nd respondent. He also filed a stay application before the 1st respondent who rejected the stay application. In the meanwhile, the respondents are taking coercive steps to recover the disputed tax. We are of the opinion that ends of justice would have been met if 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 six 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.10.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Addl. Commissioner of Commercial Taxes, Andhra Pradesh, Office of the Commissioner (CT), Commercial Taxes Complex, Nampally Station Road, Hyderabad. 2 The Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad, rep by its Secretary 3 The Dy. Commissioner of Commercil Taxes, Chittoor Division, Chittoor. 4 The Commercial Tax Officer, Puttur, Chittoor District. 5. 2 CCs to GP for Commercial Tax 6. 2 CD copies Form-NIC-OGS/WP{RLD}