IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY SECOND DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15667 of 2008 Between: M/s Indian Oil Corporation Limited, 3-6-438, 3rd Floor, Naspur House, Himayatnagar, Hyderabad, rep by its Manager-Finance, Mr.A.R.V.Badrinath. ..... PETITIONER AND 1 The Assistant Commissioner (CT)LTU, Secunderabad Division, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. .....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 a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 2nd Respondent dated 7-7-2008 in refusing to grant stay of collection of balance disputed tax of Rs.2,78,06138/- out of total disputed tax of Rs.3,17,78,443/- for the tax period April 2005 to September 2007 under the APVAT Act as illegal, arbitrary and contrary to law and consequently retrain the 1st Respondent from taking any coercive steps for recovery of balance disputed tax of Rs.2,78,06,138/- out of total disputed tax of Rs.3,17,78,443/- for the tax period April to September under the APVAT Act pending disposal of the appeal before the 2nd Respondent and pass Counsel for the Petitioner: MR.S.DWARAKANATH 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. 15667 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The present writ petition has been filed challenging the order of the 2nd respondent dated 7.7.2008 refusing to grant stay of collection of balance of disputed tax under the Andhra Pradesh Value Added Tax Act, 2005 (for short “the Act”). Heard learned counsel for the parties. The petitioner is a registered dealer on the rolls of the 1st respondent under the provisions of the Act and the Central Sales Tax Act, 1956. The petitioner was engaged in business of refining and marketing of petroleum products. The petitioner was assessed to tax and a final assessment order was passed. Against the said assessment order, the petitioner filed an appeal. Along with the appeal, he also filed an application seeking stay of collection of balance of disputed tax of Rs.2,78,06,138/- out of the total disputed tax of Rs.3,17,78,443/- for the tax period April, 2005 to September, 2007 under the Act. The stay application was rejected. In the meanwhile, it is stated, the respondents are taking coercive steps for collection of the balance disputed tax. We are of the opinion that ends of justice would have been met if stay was granted pending disposal of the appeal. Accordingly we stay the collection of disputed tax subject to deposit of half of the balance disputed tax by the petitioner within a period of eight weeks from today and the respondents are directed not to take coercive steps for recovery of the disputed tax, pending appeal before the appellate authority. If any amount paid earlier shall be given credit to. The writ petition is accordingly disposed of. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.22.7.2008 NB: CC of order be furnished within one week. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Assistant Commissioner (CT)LTU, Secunderabad Division, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3. 2 CCs to GP for Commercial Tax 4. 2 CD copies Form-NIC-OGS/WP{LS}