IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12466 of 2008 Between: M/s. Mahindra &Mahindra Ltd Authorised Sector Mahindra Nagar Zaheerabad Medak Distrit A.P Rep.by its Deputy General Manager(Accounts) Mr.A.Kameswara Rao ..... PETITIONER AND 1 The Assistant Commissioner(CT) Begumpet Division Hyderabad 2 The Appellate Deputy Commissioner Punjangutta 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 an appropriate writ or direction more particularly one in the nature of writ of Mandamus declaring the action of the 1st respondent in insisting for payment of the balance disputed tax Rs 1,20,65,977/- out of the total disputed tax of Rs 1,63,16,098/- for the assessment year 2004-05 under the APGST act through the impugned urgent arrear notice dt.10-6-2008 even during the pendency of appeal before the Hon'ble Sales Tax Appellate Tribunal in pursuance of the dismissal of appeal by the 2nd respondent dt.15-05-2008 as illegal arbitrary high handed and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs 80,43,985/- in pursuance of the impugned notice dt 10-06-2008 pending disposal of the appeal before Hon'ble sales tax Appellate Tribunal. Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:12466 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed seeking to declare the action of the 1st respondent in insisting for payment of the balance disputed tax for the assessment year 2004-05, during the pendency of the appeal before the Sales Tax Appellate Tribunal, pursuant to the dismissal of appeal by the 2nd respondent, as illegal and arbitrary and to set aside the same. When the writ petition is taking up for hearing, it is brought to the notice of this Court by the learned counsel for the petitioner that the petitioner has paid 50% of the disputed tax and therefore, the stay may be granted. In view of the above submission, without expressing any opinion on the merits of the case, We feel it a fit case wherein stay can be granted on certain conditions. Accordingly, there shall be stay of recovery of the balance disputed tax for the assessment year 2004-05, subject to the condition of the petitioner paying 50% of the disputed tax after giving credit to the amount already paid, within a period of 4 (4) Weeks from today. Subject to the above direction, this writ petition is disposed of. _______________________ Justice T. Meena Kumari ____________________________ Justice Ramesh Ranganathan Date: 17th June, 2008 Nn/Gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.12466 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 17.6.2008