IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16947 of 2008 Between: M/s. Stone World, 616/639/644, Raghavendra Colony, Opp: HUDA Truk Parking, Kukatpally, Hyderabad, Rep. by its Proprietor T.Veerareddy S/o. T.J.Reddy Agrd: 31 years, Occu : Business, R/o. Hyderabad. .... PETITIONER AND 1 The Appelate Dy.Commissioner (CT), Hyderabad Rural Division, 5th Floor, Commercial Taxes Complex, Opp. Gandhi Bhavan, Nampally, Hyderabad. 2 Commercial Tax Officer, Hyderabad Circle, 3rd Floor, Gagan Vihar, Nampally, Hyderabad. 3 Addl. Commissioner (CT), Office of the Commissioner of Commercial Taxes,Opp. Gandhi Bhavan, Namaplly,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 impugned order dated 09-05-2008 passed by the 1st respondent in Appeal No. R/6/2008-09 as illegal, unjustified and contrary to provisions of law and pass Counsel for the Petitioner: MR.T.RAMESH BABU Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of mandamus declaring order dated 09.05.2008 passed by the first respondent in Appeal No.R/6/2008-09 rejecting to stay collection of the disputed tax of Rs.2,88,095/- as illegal, arbitrary and contrary to the provisions of the A.P.G.S.T. Act and consequently direct the respondents not to collect the disputed tax for the year 2004-05, pending appeal before the third respondent, the petitioner filed this writ petition. The petitioner is a proprietary concern and it is engaged in the trade of marble and granite slabs and is a registered dealer on the rolls of the second respondent. The petitioner has submitted returns for the assessment year 2004-2005 before the second respondent and it was assessed by the second respondent by order dated 6.12.2006, by imposing righter rate of tax on turnover of Rs.33.30,434/-. The second respondent by order dated 24.1.2008, has rectified the assessment and allowed the rate of 4% on the turnover of Rs.33,30,4234/-, basing on the declaration in Form G. While so, the petitioner preferred an Appeal before the first respondent against the order dated 24.1.2008 and order dated 6.12.2006, disputing the tax at Rs.2,88,095/- and also filed an application seeking to stay the collection of disputed tax of Rs.2,88,095/-, which was dismissed by the first respondent by the order impugned in this writ petition. Hence, this writ petition. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the first respondent, the first respondent has refused to grant stay. It is also submitted that pursuant to the dismissal of the stay application by the first respondent, vide the order impugned herein, the second respondent is contemplating to take coercive steps for recovery of the disputed tax and if the disputed tax amount is recovered, the very purpose of filing the appeal will be defeated. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. In the facts and circumstances of the case, we are of the opinion that the writ petition can be disposed of at the stage of admission directing the petitioner to deposit half of the demanded tax amount, as per the impugned order, within a period of eight weeks from today and the respondents are directed not to take coercive step for recovery of the tax, pending finalisation of the appeal by the Appellate Authority. It is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. With these directions, the writ petition is disposed of. No order as to costs. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan August 5, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KSRANI}