IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF APRIL, TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 7199 of 2008 Between: M/sk Kesoram Cements, (A Division of Kesoram Industries Limited) Basant Nagar, Karimnagar District, Andhra Pradesh Rep. by Mr. N. Hariharan, General Manger (Accounts) ..... PETITIONER AND 1 The Asst. Commissioner (CT), Karimnagar Division, Karimnagar. 2 The Appellate Deputy Commissioner (CT), Warangal. 3 The Additional Commissioner (CT), Legal, O/o. the Commissioner of Commercial Taxes, Hyderabad. (Respondents 2 and 3 are not necessary parties) .....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 more particularly one in the nature of writ of Mandamus declaring the action of the 1st respondent in insisting for payment of penalty and interest of Rs.5,14,188/- and Rs.11,959/- respectively for the tax period 2007-2008 through the impugned urgent notice dated 29.03.2008 and initiating coercive steps for recovery of the disputed tax as illegal, arbitrary, high handed and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of the disputed demands pending disposal of the appeal before the 2nd respondent and pass such other order or orders Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HOUNOURABLE SRI JUSTICE B. PRAKASH RAO & THE HOUNOURABLE SRI JUSTICE C.Y.SOMAYAJULU W.P.No.7199 of 2008 ORDER (per Sri Justice B. Prakash Rao) 1. Heard the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax, who takes notice on behalf of the respondents and at their request, the main writ petition itself has been taken up for disposal at the stage of admission. 2. The petitioner herein is aggrieved against issuing the impugned notice dated 29-03-2008 of the first respondent, when the substantive appeal is pending. 3. Having heard the learned counsel and on perusal of the material on record, since substantial appeal is pending involving several substantial questions, we are refraining from expressing any opinion on merits of the case, but it is suffice, in the interest of justice, to grant stay subject to certain conditions. 4. The writ petition is disposed of granting stay pending disposal of the appeal on condition of the petitioner depositing 25% of the disputed tax within a period of six weeks from today by giving credit to the amount, if any, already deposited. For six weeks, there shall be unconditional stay and stay shall continue till disposal of the appeal provided the amount is deposited within the stipulated time. Further, the appellate authority shall consider and dispose of the appeal in accordance with law after giving notice and opportunity to the parties concerned. There shall be no order as to costs. _______________ B.PRAKASH RAO,J ______________ C.Y.SOMAYAJULU,J 02-04-2008 Stp ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{MSN}