THE HON'BLE SRI JUSTICE B. PRAKASH RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14200 OF 2009 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) Heard Sri S. Suri babu, Learned Counsel for the petitioner and Sri P. Balaji Varma, Learned Standing Counsel for Commercial Tax. At their request the writ petition is being disposed of. The petitioner is a Government of Andhra Pradesh Undertaking constituted mainly for promotion of tourism in the State of Andhra Pradesh. For the assessment year 2003-2004 the assessing authority made a provisional assessment raising a demand of Rs.35,05,593/-. As a result of the assessment order for the aforesaid years, and for the previous years 2001-2002, the petitioner became liable to pay tax of nearly Rs.5,00,000/-. Pursuant to the request made by the petitioner herein, the Government issued G.O.Ms. No.521 Rev. dt.3.5.2006 and waived a sum of Rs.77.85 lakhs towards tax due from them under the APGST Act on the hotels and restaurants run by the petitioner during the period from 01.04.2001 to 31.03.2006. The tax levied for the assessment year 2003-2004 is Rs.35,05,593/-. The assessing authority granted the petitioner the benefit of the said G.O. As a result of which no amount towards the tax dues was paid by the petitioner. The second respondent revised the order of assessment, and directed the petitioner to pay a sum of Rs.35,05,593/-. Aggrieved by the order of the second respondent, the petitioner preferred an appeal to the Sales Tax Tribunal and the same is pending. The petitioner filed an application seeking stay of collection of the tax levied pursuant to the provisional order to the third respondent-Joint Commissioner who, by his order dated 03.07.2009, rejected the stay. Sri Suri Babu, Learned Counsel for the petitioner, has drawn the attention of this Court to G.O.Ms. No.521, dated 03.05.2006 whereby the Government waived tax payable by the petitioner, under the APGST Act, during the period 01.04.2001 to 31.03.2005 for Rs.77.85 lakhs on the ground that they did not collect tax from their customers. In the proceedings of the Commissioner of Commercial Tax, dated 26.05.2004 the said amount of Rs.35,07,753/-, for the assessment year 2003-2004, is shown as forming part of the Rs.77.85 lakhs waived by the Government. Since the Government has waived the tax levied on the petitioner, we are satisfied prima facie that the petitioner is entitled to stay pending disposal of the appeal before the Tribunal. The order of the 2nd respondent dated 03.07.2009is set aside. Pending disposal of the appeal before the Sales Tax Appellate Tribunal, the respondents shall not take any coercive steps for recovery of the tax payable by the petitioner pursuant to the orders of the 2nd respondent. The writ petition is, accordingly, allowed. Under the circumstances, no order as to costs. _____________________ B.PRAKASH RAO,J Date: 16-06-2010 ___________________________ RAMESH RANGANATHAN,J tjs