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 : 14772 of 2008 Between: M/s. Ramesh Enterprises, (Now known as RE Cables and Conductors Pvt. Ltd.), IDA, Cherlapally, Ranga Reddy District, Rep by its Manager Mr. G. Venkata Ramulu ..... PETITIONER AND 1 The Commercial Tax Officer, Nacharam Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, 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 Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 2nd respondent in rejecting the stay application by proceedings dated 30-6-008 without considering all the contentions of the petitioner and much less not even referring the contentions of the petitioner in the order as arbitrary, contrary to the provisions of the APGST Act and also in violation fo principles of natural justice and Rule of law and consequently grant stay of collection of disputed tax of Rs. 1,22,236/- for the assessment year 2004-2005 pending disposal of the appeal before the 2nd respondent and pass Counsel for the Petitioner: MR.SHAIK JEELANI BASHA 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. 14772 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the parties. The writ petition is filed challenging the order dated 30.6.2008 passed by the 2nd respondent dismissing the application filed by the petitioner for stay of recovery of disputed tax pending disposal of appeal. The petitioner was assessed to tax for the year 2004- 2005 under the Andhra Pradesh General Sales Tax Act and a final assessment order was passed which was challenged in an appeal filed by the petitioner. Along with the appeal, the petitioner also filed an application for stay of recovery of the disputed tax. The said application was rejected by the 2nd respondent. 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 appellate authority. 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 Commercial Tax Officer, Nacharam Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3. 2 CCs to GP for Commercial Tax 4. 2 CD copies Form-NIC-OGS/WP{RLD}