IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE L.NARASIMHA REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11242 of 2008 Between: M/s Gopal Brothers, 15-9-61/B, Maharajgunj, Hyderabad, rep by its Proprietor Mr.Rajgopal Darak, S/o. Late Brij gopal Darak. ..... PETITIONER AND 1 Appellate Deputy Commissioner (CT) Appeals, Punjagutta Division, Hyderabad. 2 Commercial Tax Officer, Maharajgunj circle, Hyderabad. 3 Dy.Commercial Tax Officer, Maharajgunj Circle, 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 a Writ of Mandamus any other appropriate writ or order or direction to declare the assessment order dated 31.03.2005 for the assessment year 2001-02 under the Act passed by the 2nd Respondent as contrary to law and consequently grant stay of collection of disputed sales tax of Rs.1,89,463/- for the assessment year 2001-02 under the Act against which the appeal is pending disposal before the 1st Respondent and interdict the 3rd Respondent in attaching the bank account dated 03.05.2008. Counsel for the Petitioner:MR.TEJPRAKASH TOSHNIWAL Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SRI JUSTICE L.NARASIMHA REDDY THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.11242 of 2008 ORDER: (per HON'BLE SRI JUSTICE RAMESH RANGANATHAN) The petitioner is a trader in food grains and pulses. The 2nd respondent passed an assessment order, for the assessment year 2001-02, aggrieved by which the petitioner preferred an appeal before the first respondent. He also filed a stay application seeking stay of collection of the disputed tax of Rs.1,89,463/-. Even before orders were passed on the stay application , the third respondent issued distraint notice dated 3.5.2008, under Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 (for short ‘the Act’), to the A.P. Mahesh Cooperative Urban Bank Limited, Hyderabad, attaching the bank account towards recovery of the disputed tax. Pending appeal, the petitioner claims to have paid Rs.1,32,097/- and states that the balance payable towards the disputed tax is Rs.57,366/-. Since both the appeal and the stay application are pending consideration before the 1st respondent, I consider it appropriate, pending disposal of the stay application by the 1st respondent, to direct the petitioner to pay 50% of the disputed tax as a condition for the distraint notice, dated 3.5.2008, issued by the third respondent under Section 17 of the Act, being set aside. The respondents shall recover the amount payable by the petitioner towards 50% of the disputed tax, less any amount already paid from the bank account of the petitioner with M/s A.P.Mahesh Cooperative Urban Bank Limited and, thereafter, the distraint notice under Section 17 of the Act, shall cease to remain in operation and shall stand set aside. The writ petition is accordingly disposed of. However, in the circumstances, without costs. ________________________ L.NARASIMHA REDDY,J Date: 28.5.2008 ___________________________ RAMESH RANGANATHAN,J Usd/tsy/asp To 1 Appellate Deputy Commissioner (CT) Appeals, Punjagutta Division, Hyderabad. 2 Commercial Tax Officer, Maharajgunj circle, Hyderabad. 3 Dy.Commercial Tax Officer, Maharajgunj Circle, Hyderabad. 4. The Spl. G.P. for Commercial Taxes, High Court of A.P., Hyderabad (OUT). 5. Two CD copies.