IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTY FIRST DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE R. KANTHA RAO WRIT PETITION NO : 15435 of 2008 Between: M/s.Voltas Limited, 87/D, R.P Road, Secunderabad 500 003, rep. by its Accounts Executive Mr.Ch.Lakshman Kumar ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Secunderabad Division, Hyderabad 2 The Appellate Deputy Commissioner (CT), Secunderabad 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 a writ of Certiorari or any other appropriate writ or direction quashing the order of the 2nd respondent in S/19/08-09 dt.7-7-2008 refusing to grant stay of collection of balance disputed tax of Rs 33,95,431/- out of total disputed tax of Rs 38,80,491 as illegal arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of balance disputed tax of Rs 33,95,431/- out of total disputed tax of Rs 38,80,491 pending disposal of the appeal before the 2nd respondent for the assessment year 2004-05 under the Central Sales Tax Act 1956 and pass such other appropriate orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTY FIRST DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE R. KANTHA RAO WRIT PETITION NO : 15951 of 2008 Between: M/s. Voltas Limited, 87/D, R.P. Road, Secunderabad-500 003, rep by Accounts Executive, Mr. Ch. Lakshman Kumar. ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Secunderabad Division, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad 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 a Writ of Certiorari or any other appropriate Writ, or order or direction quashing the order of the 2nd respondent in S/146/07-08, dated 30-6-2008 refusing to grant stay of collection of disputed tax of Rs. 1,34,76,102/- as illegal, arbitrary and contrary to law and Consequently restrain the 1st Respondent from taking any coercive to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of disputed tax pending disposal of the appeal before the 2nd respondent for the assessment year 2006-2007 under the Andhra Pradesh Value added Tax act, 2005 and pass such other order or orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE R. KANTHA RAO WRIT PETITION Nos : 15435 and 15951 of 2008 COMMON ORDER: Si nce these two writ petitions are heard together and are being disposed of by this common order as the point involved in these two writ petitions is one and same. 2. Aggrieved by the orders of the 2nd respondent refusing to grant stay of collection of balance disputed tax out of total disputed tax and consequently restrain the ﬁrst respondent from taking any coercive steps for recovery of balance disputed tax pending disposal of the appeal before the second respondent for the assessment years 2004-05 and 2006-07 respectively, petitioners came up with the present writ petitions. 3. Heard Sri S. Dwarakanath, learned counsel for the petitioners and Sri A.V.Krishna Koundinya, Special Standing Counsel for Commercial Tax. 4. Having regard to the facts and circumstances of the case, we need not go into the merits of the case and we deem it appropriate to direct the petitioners to deposit half of the demanded tax. 5. Accordingly, both these writ petitions are disposed of. Petitioners are directed to deposit half of the demanded tax within a period of eight (8) weeks from today and the amount if any already paid shall be given credit to the amount ordered to be deposited. No order as to costs. ___________________ B. PRAKASA RAO, J. __________________ R. KANTHA RAO, J. Date: 31-07-2008 Rns. ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies