IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD MONDAY, THE 14th DAY OF DECEMBER, 2009 PRSENT: THE HON’BLE SRI JUSTICE GODA RAGHURAM And THE HON’BLE SRI JUSTICE SANJAY KUMAR W.P.No. 21278 of 2009 Between:- M/s. Peddi Srinivasa Reddy Works Contractor, 1-9-878/1, Postal Colony, Hanamkonda, Warangal District, rep., by its sole Proprietor, P. Srinivasa Reddy. Petitioner. And Additional Commissioner (CT) Legal, 2nd Floor, Commercial Taxes Complex, Opp: Gandhi Bhavan, Nampally, Hyderabad and others. Respondents. THE HON’BLE SRI JUSTICE GODA RAGHURAM And THE HON’BLE SRI JUSTICE SANJAY KUMAR W.P.No. 21278 of 2009 Oral order: (Per: The Hon’ble Sri Justice Goda Raghuram) The 1st respondent by the order impugned dated 01-03-2008 rejected the petitioner’s application for grant of stay of collection of the disputed tax and hence the writ petition. The petitioner is a registered dealer under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 (for short the ‘1957 Act’) and after its repeal now under the A.P. VAT Act, 2005. For the assessment year 2000-2001 under the 1957 Act, the petitioner was assessed by the 3rd respondent by the order dated 09-04- 2002 to a tax of Rs.2,33,207-00. The 2nd respondent revised the order of assessment and imposed an additional tax burden of Rs.2,67,483-00. Consequently, the 3rd respondent served a demand notice dated 19-12-2005. Aggrieved by the revisional order dated 09- 04-2002, the petitioner preferred an appeal to the Sales Tax Appellate Tribunal, Hyderabad. The appeal was rejected by the order dated 04-10-2007 in A.R.No.744 of 2006. Thereupon the petitioner filed an application before the STAT on 17-04-2009 seeking restoration of the appeal. During the pendency of the appeal, the petitioner had preferred an application to the 1st respondent seeking stay of collection of the tax as determined by the revisional order dated 09-04-2002. This application was rejected by the order dated 01-03-2008. In respect of the assessment years 2001-02 and 2002-03, this Court on a similar grievance, as in this writ petition, urged by the petitioner in W.P.Nos. 21282 and 21306 of 2009 disposed of those writ petitions by the common order dated 21-10-2009 granting stay of the levy and demand of the disputed tax as assessed under the revisional orders therein in view of the fact that the petitioner had already deposited 25% of the disputed tax as a pre deposit for preferring appeals before the STAT and on condition of deposit of 50% of the disputed tax. For reasons alike, as recorded in the judgment dated 21-10-2009 in W.P.Nos. 21282 and 21306 of 2009 and in view of the fact that the restoration application filed by the petitioner was ordered by the STAT and the appeal taken up for adjudication on merits in T.A.No. 608of 2009, this writ petition is disposed of directing the respondents not to take any coercive steps for recovery of the balance disputed tax as assessed by the order of the revisional authority dated 09-04-2002, on condition that the petitioner deposits 50% of the disputed tax after taking credit for any amounts already deposited, in respect of the assessment year 2000-01 within four weeks from today. In default of such deposit within the time stipulated, the stay granted herein would be inoperative and the respondents at liberty to collect the entire tax liability due in accordance with law. The eventual liability of the petitioner would depend on the outcome of T.A.No. 608 of 2009 now pending before the STAT, Hyderabad. The writ petition is disposed of as above after hearing Dr. S.R.R. Viswanath, the learned counsel for the petitioner and Sri P. Balaji Varma, the learned Special Standing Counsel for Commercial Taxes. No costs. JUSTICE GODA RAGHURAM JUSTICE SANJAY KUMAR Dated: 14-12-2009. Pvks/*