IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTIETH DAY OF APRIL TWO THOUSAND AND NINE PRESENT THE HON'BLE THE CHIEF JUSTICE and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 9313 of 2009 Between: M/S MALIK ENTERPRISES (MALIK CARS UNIT) rep by its Managing partner, Sri Rajesh Malik, S/o. Suresh Chandra Malik, aged 39, Indralok Complex, Road No.1, Banjara hills, Hyderabad. ..... PETITIONER AND 1 State of Andhra Pradesh, Rep by its Principal Secretary, commercial Taxes, Secretariat, Hydeabad. 2 The Commissioner of Commercial Taxes, Hyderabad. 3 The Additional Commissioner (CT) Legal, O/o. The Commissioner, Commercial Taxes, Andhra Pradesh, Hyderabad. 4 The Appellate Deputy Commissioner, Punjagutta Division, Hyderabad. 5 The Assistant Commissioner (CT) (III) Enforcement Wing, Office of the Commissioner (CT) Andhra Pradesh, Nampally, Hyderabad. 6 The Asst. Commissioner, (CT)(LTU) 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, Order or direction more particularly one in the nature of Writ of CERTIORARI calling for the records pertaining to the assessment order passed by the 6th respondent dated 23.3.2009 assessing the demand of tax of Rs.26,55,103/- for the financial year 2005-06, 2006-07 and 2007-08 (April 2007 to June 2007) and the order passed by the 4th respondent vide orders dated 27.1.2009 in Appeal No.A.O.PV/114/2008-09 rejecting the application of stay made in the appeal and the consequential rejection of the revision petition by the 3rd respondent vide CCT's Ref.No.LIII (2)/109/2009 dated 17.3.2009 received by the petitioner firm on 28-03-2009 and other relevant records and consequently set aside the same by the declaring the same as arbitrary, illegal and unconstitutional being on gross violation of the articles 14, 19, 246 301 of the Constitution of India and consequently set aside the same Counsel for the Petitioner: MR.C.B.RAM MOHAN REDDY Counsel for the Respondents: Sri K. Raji Reddy, Special Standing Counsel for Commercial Tax The Court made the following : ORAL ORDER: (Per Sri Anil R. Dave, CJ) Rule. Service of Rule is waived by Sri K. Raji Reddy, learned standing counsel appearing for the respondents. At the request of the learned advocates, the petition is finally heard today. It has been submitted by the learned advocates that the legal issues involved in this case are similar to those which had arisen in Writ Petition No. 4496 of 2009. In view of the above facts, the following order is passed: In the circumstances, in view of the fact that the case is covered by an order passed in Writ Petition No. 4496 of 2009, we direct stay of recovery on condition that one-third of the amount sought to be recovered be paid by the petitioner within three weeks from today and on that condition, implementation of the impugned recovery proceedings is stayed. The amount paid so far shall be given credit to while calculating one-third amount of tax. The petition is party allowed with no order as to costs. ANIL R. DAVE, CJ RAMESH RANGANATHAN, J 30th April, 2009. ks