IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY EIGHTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 4168 of 2008 Between: M/s.K.Kumar Raja D.No.45-49-42A, Abidnagar, Akkayyapalem, Vishakhapatnam, rep. by its Proprietor, Sri K.Kumar Raja ..... PETITIONER AND 1 Commercial Tax Officer, Daba Gardens, Vishakhapatnam. 2 Deputy Commissioner ( CT ) Vishakhapatnam. 3 Joint Commissioner (CT ) Legal, Hyderabad. .....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 or order or direction particularly one in the nature of writ of Mandamus granting stay of collection of the disputed tax of Rs.20,37,201/- for the assessment year 2002-03 arising in pursuance of the stay rejection orders of the third respondent dated 01.02.2008 passed in CCT's Ref.No.LV(3)/4/2008 pending disposal of the appeal before the Sales Tax Appellate Tribunal or to pass Counsel for the Petitioner: MR.S.KRISHNA MURTHY 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 01.02.2008 made by the third respondent herein in CCT’s Ref. No. LV(3)/4/2008 pending disposal of the Appeal before the Sales Tax Appellate Tribunal, rejecting to stay collection of disputed tax of Rs.20,37,201/- as illegal, arbitrary and contrary to the provisions of the A.P.G.S.T. Act, 1957, the petitioner filed this writ petition. The petitioner is a dealer engaged in the execution of works contracts and is an assessee on the rolls of the first respondent herein. The first respondent for the assessment year 2002-3003 through proceedings dated 5.8.2004 completed assessment giving an exemption of turnover of Rs.13,19,71,520/-, which resulted in refund of Rs.29,98,623/- to the petitioner. On submission of the refund claim by the petitioner, the second respondent by his proceedings dated 16.10.2007 revised the assessment and determined the gross and net turnovers at Rs.8,74,43,660/- and Rs.7,95,00,500 respectively. Aggrieved thereby, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, Visakhapatnam and also moved stay petition before the third respondent, who, by the impugned order, rejected the stay. It is submitted that pursuant to the rejection of stay, the first respondent is contemplating 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 within a period of six 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, which is subject matter of dispute in the Appeal before 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. ____________________ T.MEENA KUMARI, J. ____________ G.ROHINI, J. February 28, 2008 Copy in three days. //BO// MAS