IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRD DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE A.GOPAL REDDY and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO : 23814 of 2008 Between: M/s. S. Chenna Reddy, D.No. 1-7-13/4, Habsiguda, Hyderabad, Rep by its Proprietor, Mr. S. Chenna Reddy, s/o. Sri Padyumna Reddy ..... PETITIONER AND 1 The Joint Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, Nampally St. Road, Opp : Gandhi Bhavan, Hyderabad : Andhra Pradesh 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Nampally St. Road, Opp. Gandhi Bhavan, Hyderabad : Andhra Pradesh 3 The Commercial Tax Officer, Tarnaka Circle, Mayur Kushal Complex, Abids, 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 a Writ or direction more particularly one in the nature of Writ or direction more particularly one in the nature of Writ of Mandamus declaring the impugned order dated 17.10.2008 passed by the 1st respondent in CCT's Ref.No.LV(1)/679/2008 for assessment year 2005-2006 as illegal, arbitrary, unjustiﬁed and contrary to the provisions of law. Counsel for the Petitioner: MR.B.SRINIVAS Counsel for the Respondent No.: MR.A.V.KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : Heard the learned counsel for the petitioner and also Mr. Krishna Koundinya, learned Special Government Pleader for Commercial Taxes. With their consent, the writ petition is being disposed of at the admission stage. The grievance of the writ petitioner—Company is that the assessing authority levied tax on their transactions involving supply and staking of 50 MM guage hard angular stone ballast to Railways as sales and rejecting their claim to treat the transactions as Works Contracts. Against the assessment order the writ petitioner ﬁled appeal before the Appellate Deputy Commissioner (CT), who dismissed the appeal; against which second appeal has been preferred before the STAT and moved an application before the Joint Commissioner (CT)—1st respondent for staying the operation of the assessment order. The 1st respondent by the impugned order rejected the stay application. Hence the writ petition. Having regard to the facts and circumstances of the case and the second appeal preferred by the appellant is pending before the STAT, ends of justice would be met if the impugned assessment order as conﬁrmed by the appellate Deputy Commissioner is stayed pending disposal of the appeal before the STAT, subject to petitioner depositing 50% of the disputed Tax. Accordingly, there shall be stay of collection of the tax for the tax period 2005-2006 pursuant to the assessment order pending disposal of second appeal on condition of the petitioner depositing 50% of the disputed tax within four weeks from today. If the petitioner has already paid any amount towards the disputed tax, the same shall be given credit to while calculating the 50% amount. The writ petition is accordingly disposed of. No costs. _________________ A.GOPAL REDDY, J. ____________________ VILAS V.AFULPURKAR,J. 03-11-2008 Note: CC in two days (bo) Murthy ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{RLD}