IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTEENTH 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 : 7836 of 2008 Between: B.Ravindra Kumar, S/o. Hanumaiah,Hindu, Rajahmundry, E.G.District R/o. Rajahmundry. ..... PETITIONER AND 1 Commercial Tax Officer, Alcot Gardens, Rajahmundry, E.G.District. 2 Deputy Commercial Tax Officer, Alcot gardens, Rajahmundry, E.G.District. .....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 Writ of Mandamus or any appropriate Writ order or order declaring the action of the 2nd respondent in issuing the impugned notice dt.29.6.2007 in form-4 under R.R.ACt, raising a demand without following procedure contemplated under the Statute not considering the representations of the petitioner dt.14-7-2007 and 3-8-2007 as illegal, null and void and for a consequential orde directing the respondents to drop all further proceedings by declaring the impugned notice dated 29-6-2007 issued by the 2nd respondent as illegal, null and void and to pass Counsel for the Petitioner: MR.I.NAGESH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 7836 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. The present writ petition has been filed questioning the notice dated 29.6.2007 issued to the petitioner under the provisions of the Revenue Recovery Act. The petitioner was assessed to tax under the provisions of the Andhra Pradesh General Sales Tax and Central Sales Tax. An assessment order was passed and the demand notices were issued to the petitioner. As the petitioner failed to comply with the demand notice, the respondents have issued the impugned notice. According to the petitioner, copies of the assessment order and the demand notices were not served on him. In the counter-affidavit the respondents have disputed the said fact and stated that the copies of assessment order and demand notices were served on the petitioner and urgent notices were also sent to the petitioner by registered post and they were returned. In view of the disputed questions of fact, we are of the opinion that further proceedings under the Revenue Recovery Act can be stayed subject to payment of fifty percent of the demanded amount. Accordingly the impugned notice is stayed subject to payment of fifty percent of the demanded amount within eight weeks. On such deposit, the petitioner may make an application to the respondents for furnishing copies of the assessment order which is subject matter of the present writ petition and the respondents are directed to furnish the copies of the assessment order. After obtaining the copies of assessment order, the petitioner can avail the remedy available to him in law. It is made clear that in case of default in payment of the fifty percent of the demanded amount, the impugned notice will become operative. With the above observations, the writ petition is disposed of. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.18.6.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. Commercial Tax Officer, Alcot Gardens, Rajahmundry, E.G.District. 2 Deputy Commercial Tax Officer, Alcot gardens, Rajahmundry, E.G.District. 3. 2 CCs to GP for Commercial Taxes 4. 2 CD copies Form-NIC-OGS/WP{LS}