IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SECOND 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 : 13992 of 2008 Between: M/s. Laxmi Cement works, Ramnagar, Metpally-505 325 Karimnagar District, Rep. by its Proprietor Sri M. Rajender ..... PETITIONER AND 1 Assistant Comercial Tax Officer, Metpally. 2 Deputy Commissioner (CT) Karimnagar Division, Karimnagar. 3 Additional Commissioner (CT)(L) A.P., 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 to issue a writ or direction particularly one in the nature of writ of Mandamus granting stay of collection of the disputed tax of Rs. 71,541/- for the assessment year 1996-97 under the APGST Act arising in pursuance of the stay rejection orders of the third respondent dt. 18-4- 2008 passed in CCT's Ref.No. LIII(1)/215/2008 pending disposal of the appeal before the State Tax Appellate Tribunal or to pass such further or other orders Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAXES The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 13992 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The writ petition is filed challenging the order dated 18.4.2008 passed by the 3rd respondent rejecting the request of the petitioner for grant of stay of recovery of disputed tax. Heard learned counsel for the parties. The petitioner is the proprietary concern engaged in the business of manufacturing of cement products and is an assessee on the rolls of the first respondent. The first respondent passed an assessment order under the Andhra Pradesh General Sales Tax Act for the assessment year 1996-97 on a gross and net turnovers of Rs.1,70,000/- and Nil respectively. The second respondent by his proceedings dated 29.1.1998 revised the assessment order and brought to tax a turnover of Rs.5,75,895/-. After several proceedings, finally tax of Rs.71,541/- was demanded from the petitioner. The petitioner preferred an appeal. Along with the appeal, he also filed an application for stay which was rejected. Hence the writ petition is filed. 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 eight 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. 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.2.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 Assistant Comercial Tax Officer, Metpally. 2 Deputy Commissioner (CT) Karimnagar Division, Karimnagar. 3 Additional Commissioner (CT)(L) A.P., Hyderabad. 4. 2 CCs to GP for Commercial Taxes 5. 2CD copies Form-NIC-OGS/WP{VSMI}