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 : 14017 of 2008 Between: M/s. GMMCO Limited, Sri Malve Chambers, 59, P & T Colony, Trimulgherry, Secunderabad - 500 015, rep. by its Manager - Accounts, Mr.D.Sudarsanam. ..... PETITIONER AND 1 The Commercial Tax Officer, M.G.Road Circle, Secunderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, 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 issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 2nd Respondent dated 2.6.2008 refusing to grant stay of collection of balance disputed tax of Rs.41,11,178/- for the assessment year 2004-05 under the APGST Act pending disposal of the appeal as illegal, arbitrary, unjustified and contrary to law and consequently restrain the 1st Respondent from taking any coercive steps for recovery of balance disputed tax of Rs.41,11,178/- out of total disputed tax of Rs.49,54,521/- pending disposal of the appeal before the 2nd Respondent for the assessment year 2004-05 (APGST), 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 MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 14017 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The writ petition is filed challenging the order of the 2nd respondent dated 2.6.2008 refusing to grant stay of collection of balance disputed tax of Rs.41,11,178/- for the assessment year 2004-05 under the Andhra Pradesh General Sales Tax Act (for short “the Act”) pending disposal of the appeal and seeking a direction to the 1st respondent not to take any coercive steps for recovery of balance disputed tax of Rs.41,11,178/- out of total disputed tax of Rs.49,54,521/- pending disposal of the appeal before the 2nd respondent. Heard the learned counsel for the parties. The petitioner is a registered dealer on the rolls of the 1st respondent under the Act and is engaged in the business of selling earthmoving machinery. The petitioner was assessed to tax and a final assessment order was passed by the 1st respondent on 19.3.2008. Aggrieved thereby, the petitoner preferred an appeal and stay petiton befor the 2nd respondent on 21.5.2008, but the 2nd respondent has refused to grant stay of collection of balance disputed tax of Rs.41,11,178/- by order dated 2.6.2008. However, the 1st respondent is insisting for payment of the disputed tax and contemplating to take coercive steps. We are of the opinion that ends of justice would have been met if stay was granted. Accordingly we stay the collection of disputed tax subject to deposit of half of the balance disputed tax 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 The Commercial Tax Officer, M.G.Road Circle, Secunderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3. 2 CCs to GP for Commercial Tax 4. 2 CD copies Form-NIC-OGS/WP{KURR}