IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWELFTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19943 of 2008 Between: M/s Vishnutek Engineers private Limited, plot No.15, D Block Expansion, Autonagar, Visakhapatnam-530 012. Rep by Accounts Manager, MR.B. Srinivasa Rao, ..... PETITIONER AND 1 The Assistant Commissioner (CT) (LTU), Visakhapatnam Division, Visakhapatnam. 2 The Appellate Deputy Commissioner (CT), Visakhapatnam Division, Visakhapatnam. .....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 a writ of Mandamus or any other appropriate writ or order or direction setting aside the notice of the 1st Respondent dated 1.9.2008 demanding payment of balance disputed tax of Rs.1,14,30,911/- out of total disputed tax of Rs.2,18,46,956/- as illegal, arbitrary, unjustiﬁed and contrary to law and consequently restrain 1st Respondent not to take any coercive steps for collection of balance disputed tax of Rs.1,14,30,911/- out of total disputed tax of Rs.2,18,46,956/- for the tax period 2007-08 under the APVAT ACT, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents: SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19943 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to set aside the notice issued by the 1st respondent, dated 1-9-2008 demanding payment of balance tax of Rs.1,14,30,911/- out of total disputed tax of Rs.2,18,46,956/- for the tax period 2007-08, as illegal and arbitrary and consequently, to restrain the 1st Respondent not to take any coercive steps for collection of balance disputed tax, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam. It is the case of the petitioner that aggrieved by the order, dated 31.8.2008 passed by the 2 nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal. The petitioner has already paid nearly about 50% of the disputed tax. While so, the 1st respondent issued a notice dated 1.9.2008 demanding payment of the balance disputed tax. 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 Sales Tax Appellate Tribunal and the same is pending and that the petitioner has already paid nearly about 50% of the disputed tax and in these circumstances of the case, 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 Tribunal, 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 recovery of the balance disputed tax for the assessment year in question, pending disposal of the appeal before the Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of eight 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 Ramesh Ranganathan Date: 12th September, 2008 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19943 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 12/09/2008