IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18384 of 2008 Between: M/s. Larsen & Toubro Limited, S.10-173, Fateh Maidan Road, Hyderabad - 500 004, Rep. by its Power of Attorney Holder, Mr. N.V.S. Raju. ..... PETITIONER AND 1 The Appellate Deputy Commissioner of Commercial Taxes (Appeals), Secunderabad Divsion, Commercial Taxes Complex, Nampally, Hyderabad. 2 The Assistant Commissioner of Commercial Taxes, LTU, Abids Division, Hyderabad. .....RESPONDENTS 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 a Direction, preferably one in the nature of Writ of Mandamus, declaring the action of the 2nd respondent in issuing the impugned Notice in Rc.No. AC (CT)LTU/08-09, Dated 21-8-2008(filed as Annexure P1) pending appeal before the 1st respondent as illegal, arbitrary, unconstitutional besides being quite contrary to the provisions of the APGST and CST Act. Counsel for the Petitioner: MR.A.K.JAISWAL Counsel for the Respondents: SRI A.V. KRISHNA KOUNDINYA, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 18384 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the action of the 2nd respondent in issuing the notice dated 21.8.2008, pending appeal before the 1st respondent, as illegal and arbitrary. It is the case of the petitioner that against the assessment order passed by the 2nd respondent, an appeal has been preferred before the 1st respondent. Along with the appeal, an application seeking stay of collection of the disputed demand was filed. But the same was dismissed by the 1st respondent, vide order 19.7.2008, a copy of which has been served on the petitioner on 29.7.2008. Having aggrieved by the same, the petitioner is intending to file a revision within 30 days from the date of its receipt. Meanwhile, the 2nd respondent, without even affording an opportunity to avail the remedy of revision within the stipulated time, issued the impugned notice. Hence, the present writ petition has been filed. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the petitioner has preferred an appeal before the 1st respondent and the same is pending and that the petitioner has already paid 12.5% of the disputed tax and that the petitioner is intending to file a revision against the stay rejection order and at this stage, the issuance of the impugned notice is very arbitrary and illegal, and in these circumstances, if the stay is not granted and if the entire disputed tax is recovered, the very purpose of filing the appeal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the 1st respondent, without expressing any opinion on the merits of the case, We feel it a fit case wherein stay can be granted, but subject to certain conditions. Accordingly, there shall be stay of the recovery of the disputed tax, pending disposal of the appeal before the 1st respondent, subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of six weeks from today. However, it is made clear that the amount paid if any, shall be given credit to the above stipulated sum. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari _________________________ Justice P.V. Sanjay Kumar Date: 25th August, 2008 Note: Communicate by wire at party’s costs (BO) nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 18384 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/08/2008