IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24761 of 2008 Between: M/s. Pearl Beverages Limited,' 302/325, Nadimpalem, Yadlapadu (SPO), Guntur - 522 019, Rep. by its Vice President Finance, Mr. Bimal Kumar Agarwal. ..... PETITIONER AND 1 The Assistant Commissioner (CT), VMU-I, Guntur Division, Guntur. 2 The Appellate Deputy Commissioner (CT), Guntur Division, Guntur. .....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 a Writ of Mandamus or any other appropriate Writ or order or direction setting aside the notice dated 1-11- 2008 issued by the 1st Respondent demanding balance disputed tax of Rs.16,11,326/- out of total disputed tax of Rs.18,41,515/- for the year 2007-08 under the APVAT Act, and consequently restrain him from taking any coercive steps for recovery of balance disputed tax of Rs. 16,11,326/- out of total disputed tax of Rs. 18,41,515/- for the year 2007-2008 under the APVAT Act, pending disposal of the appeal before the 2nd Respondent. Counsel for the Petitioner: SRI S. DWARAKANATH Counsel for the Respondents: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24761 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled seeking to set aside the notice, dated 1.11.2008 issued by the 1st respondent demanding balance disputed tax of Rs.16,11,326/- out of the total disputed tax of Rs.18,41,515/-for the year 2007- 08 and consequently, to restrain him from taking any coercive steps for recovery of the balance disputed tax, pending disposal of the appeal before the 2nd respondent. It is the case of the petitioner that aggrieved by the assessment order of the 1st respondent, an appeal has been ﬁled before the 2nd respondent and the same is pending and that it has paid 12.5% of the disputed tax at the time of ﬁling the appeal and for the balance disputed tax, it has ﬁled a stay petition before the 2nd respondent. But the 2nd respondent has rejected the same. Taking advantage of the stay rejection order, the 1st respondent issued the impugned notice demanding for payment of the balance disputed tax. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the petitioner has preferred an appeal before the 2nd respondent and the same is pending and that the petitioner has already paid 12.5% of the disputed tax and that the petition ﬁled before the 2nd respondent seeking stay of recovery of the balance disputed tax, was dismissed and taking advantage of the same, the 1st respondent is insisting for payment of the disputed tax through the impugned notice and in these circumstances, if the stay is not granted and if the disputed tax is recovered, the very purpose of ﬁling the appeal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the 2nd respondent, without expressing any opinion on the merits of the case, we feel it a ﬁt case wherein stay can be granted, but subject to certain conditions. Accordingly, there shall be stay of recovery of the balance disputed tax, pending disposal of the appeal before the 2nd respondent, subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of six weeks from today. However, it is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. Subject to the above direction, the writ petition is disposed of. No order as to costs. __________________________ Justice T. Meena Kumari _____________________________ Justice Ramesh Ranganathan Date: 12th November, 2008 Note: Communicate by wire tomorrow at party’s costs. (BO) Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24761 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 12/11/2008