THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION No. 4444 of 2006 03.04.2006 Between: V.Ram Mohan Rao. …Petitioner And The Commercial Tax Officer, Governorpet, Vijayawada and another. ….Respondents. THE HON’BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION No. 4444 of 2006 ORDER : (Per Hon’ble Sri Justice Bilal Nazki) Heard learned Counsel for the parties. The petition has been filed seeking a direction to the 1st respondent to give credit to the tax, an amount of Rs.16,96,307/- for the assessment year 2002-2003. According to the petitioner, this amount had been deducted at source and paid to the Department, but the assessing authority did not give credit to it on the ground that he had not received receipts of challans from the contractees. Even in the counter-affidavit it has not been denied that the amount of Rs.16,96,307/- had been received by the Department after it had been deducted at source. The petitioner has already filed an appeal before the appellate authority and he submits that he had already deposited an amount of Rs.1,47,727/- towards 12.5% of the disputed tax to maintain the appeal. He submits that his appeal would be dismissed on the sole ground that he had not paid the admitted tax, therefore, he has approached this Court. Since this Court is prima facie convinced that the petitioner has already paid Rs.16,96,307/- as it has not been specifically denied by the respondents, therefore, we dispose of this writ petition directing the appellate authority to decide the appeal, taking into consideration the assertions made by the petitioner that he has already paid Rs.16,96,307/-. However, if the petitioner’s assertion is not proved that Rs.16,96,307/- had been deducted at source and had been paid towards the tax liability, the Department shall be at liberty to impose penalties in accordance with law. No coercive steps shall be taken against the petitioner for recovery of the amounts till disposal of the appeal. Petition is accordingly disposed of. No costs. ________________ (BILAL NAZKI, J) 3rd April 2006 __________________ (G.CHANDRAIAH,J) N.B:- Copy in two days. (B/o) ajr