IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.28229 of 2008 Between: M/s.Jyothi Offset Printers, Kothapet, Chirala,Prakasam District, rep.by its Proprietor D.V.Ramesh,S/o.Kamalakara Ra R/o.Chirala ..... PETITIONER AND 1 The Commercial Tax officer, chirala, Prakasam District 2 The Appellate Deputy Commisioner (CT),Guntur 3 The Joint Commissioner,(CT) (Legal), O/o.The Commissioner of Commercial Taxes,Nampally,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 may be pleased to issue any appropriate writ order or direction more particularly a writ of mandamus and grant stay of collection of the balance of disputes tax of Rs.3,69,989/- from the petitioner and issue any other writ order or direction as this Hon`ble court may be pleased to deem fit and proper. Counsel for the Petitioner:MR.DANTU.SRINIVAS Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.28229 of 2008 ORDER: (per the Hon’ble Sri Justice Goda Raghuram) The petitioner was subjected to revised assessment for the assessment year 2002-03 and was held liable to pay tax of Rs.4,93,319/- by the order, dated 04-11-2004. Aggrieved thereby, the petitioner filed an appeal before the 2nd respondent claiming exemption for the entire turnover. The appeal was allowed on 15-02-2005. While so, the 3rd respondent exercising powers under Section 20(2) of the APGST Act, 1957 revised the appellate order of the 2nd respondent by the order, dated 20-10-2008 determining the tax liability of the petitioner at Rs.4,93,319/-. Aggrieved thereby, the petitioner preferred an appeal before STAT on 12- 12-2008 and has paid Rs.1,23,330/- towards 25% of the disputed tax as required under the provisions of the APGST Act, 1957. The petitioner has instituted this writ petition seeking stay of collection of the balance of disputed tax of Rs.3,69,989/-. Heard the learned counsel for the petitioner and the learned Standing Counsel for Commercial Taxes. In the facts and circumstances of the case, the writ petition is disposed of at the stage of admission, directing stay of collection of the balance of disputed tax, pending disposal of the appeal of the petitioner before STAT, on condition that the petitioner deposits 50% of the disputed tax of Rs.4,93,319/- after taking credit for the amount of 25% deposited before STAT at the time of preferring an appeal i.e., an amount of Rs.1,23,330/-. The deposit shall be made before the 1st respondent within a period of four weeks from today, in default, the petitioner shall be liable to the entire amount of tax as determined by the 1st respondent. There shall be no order as to costs. ____________________ GODA RAGHURAM, J __________________ SANJAY KUMAR, J Date: 26-12-2008 Note: Issue C.C. in three days (B/o) Prv ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{TRK}