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 : 16935 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, aged 31 years, Occ: Business, R/o. Hyderabad. ..... PETITIONER AND 1 The Appellate Dy. Commissioner (CT), Hyderabad Rural Division, 5th Floor, Commercial Taxes Complex, Opp : Gandhi Bhavan, Nampally, Hyderabad. 2 Commercial Tax Officer, Hydernagar Circle, 3rd Floor, Gagan Vihar, Nampally, Hyderabad. 3 Deputy Commercial Tax Officer, Hydernagar Circle, 3rd Floor, Gagan Vihar, Nampally, Hyderabad. 4 Addl. Commercial (CT) Legal, Office of the Commissioner of Commercial Taxes, Opp : Gandhi Bhavan, Nampally, 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 23-5-2008 passed by the 1st respondent in Appeal No. R/35/2008-2009 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 23.05.2008 passed by the first respondent in Appeal No.R/35/2008-09 rejecting to stay collection of the disputed tax of Rs.1,53,127/- 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 2003-04, pending appeal before the third respondent, the petitioner filed this writ petition. The petitioner is a proprietary concern and it is engaged in the interstate purchase of marble and polished stones from other States and is a registered dealer on the rolls of the third respondent. The third respondent has finalised the assessment under the Scheme of Self-Assessment for the year 2003-2004. While so, the second respondent has proposed to revise the levy of tax and issued notice dated 5.10.2006 proposing to levy an amount of Rs.1,53,127/- and ultimately confirmed the same by order, dated 6.12.2006. Aggrieved thereby, the petitioner herein has filed an Appeal before the first respondent and also filed an application seeking to stay the collection of disputed tax, but the third respondent dismissed the same by the order impugned herein. Hence, this writ petition. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the second and third respondents, they have refused to grant stay. It is also submitted that pursuant to the dismissal of the stay application by the third respondent, vide the order impugned herein, the first 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{RLD}