THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 17089 of 2009 Dated: 18-8-2009 Between: Agarwal Industries Private Limited, a company Incorporated under the Companies Act, 1956, having its registered Office at Afzalgunj, Hyderabad, rep. by its Director Sri Naresh Gupta, Hyderabad. …Petitioner and The Commercial Tax Officer, Malkajgiri, Hyderabad and others …Respondents ORAL ORDER: (Per GR, J) Pending an appeal preferred to the Sales Tax Appellate Tribunal, the petitioner moved the Additional Commissioner, Commercial Taxes for grant of stay, under Section 31 (3)(b) of the A.P VAT Act, 2005 (for short ‘the Act’). This application was moved on 7-8-2009 but has not yet been considered. While so the 3rd respondent addressed the 4th respondent, the petitioner’s banker, to make payment of the amount of Rs.24,59,273-00 towards the tax and penal interest as determined by the appellate authority against which determination a further appeal is preferred by the petitioner to the Sales Tax Appellate Tribunal. The petitioner has already paid 50 per cent under the VAT Act, 2005 pursuant to the order of this Court in a writ petition filed by the petitioner seeking grant of a stay pending appeal. As the petitioner’s application for stay of tax pending its appeal to the Sales Tax Appellate Tribunal is pending consideration before the 2nd respondent, which the petitioner preferred on 7-8-2009, it is just and equitable that the respondents, in particular the 3rd respondent should refrain from pursuing coercive methods to collect the tax pending consideration of the petitioner’s application under Section 31 (3) (b) of the Act by the 2nd respondent. In the circumstances, the writ petition is disposed of directing the 3rd respondent not to enforce the communication dated 7-8-2009 addressed by the said respondent to the 4th respondent till the disposal of the petitioner’s application for stay pending before the 2nd respondent. ___________________________ GODA RAGHURAM, J _________________________________ RAMESH RANGANATHAN, J 18th August, 2009. GRR