IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SEVENTH 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 : 17213 of 2008 Between: M/s. VSNR Enterprises H.No. 35-35-23, Ram Nagar, Addanki-523 201 Prakasam District, Rep. by its Managing Partner Mr. Gorantla Brahma Naidu ..... PETITIONER AND 1 Commercial Tax Officer, Parchuru, Prakasam District. 2 The Deputy Commissionr (CT) Nellore. 3 The Joint Collector (CT) Legal A.P. 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 writ of mandamus or any other appropriate writ or order or direction declaring the action of the 1st Respondent in issuing urgent notice dt. 3-7-2008 directing the petitioner to pay the disputed demand for the assessment year 2003-04 when pending stay application before the 3rd respondent as arbitrary, contrary to the decision of this Hon'ble Court reported in 98 STC 386 and consequently set aside the same as null and void and grant stay of collection of disputed demand of Rs. 2,72,.040/- for the assessment year 2003-04 pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam and pass such other order or orders Counsel for the Petitioner: MR.SHAIK JEELANI BASHA 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. 17213 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The present writ petition is ﬁled challenging the notice dated 3.7.2008 issued by the 1st respondent directing the petitioner to pay the disputed tax. The petitioner was a partnership concern carrying on business in Gas Distribution in supplying of LPG domestic gas, commercial gas, gas lights, rubber tubes etc. to the consigners and also registered dealer on the rolls of the 1st respondent under the Andhra Pradesh General Sales Tax Act. The 1st respondent completed the assessment by proceedings dated 6.12.2004. The 2nd respondent sought to revise the assessment order and issued a notice to the petitioner. The petitioner filed his objections on 25.5.2007, but the 2nd respondent conﬁrmed the proposed revision of the tax and levied the tax of Rs.2,72,040/-. The petitioner challenged the order of the 2nd respondent in an appeal and he also ﬁled an application seeking stay of the recovery of the disputed tax. While the stay application was pending, the impugned notice has been issued. After hearing the learned counsel for the parties, we are of the opinion that ends of justice would be met if the impugned notice is stayed pending disposal of the appeal. Accordingly we stay the impugned notice subject to deposit of half of the disputed tax amount 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.7.8.2008 NB: Operative portion of order by wire at party’s costs. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 Commercial Tax Officer, Parchuru, Prakasam District. 2 The Deputy Commissionr (CT) Nellore. 3 The Joint Collector (CT) Legal A.P. Hyderabad. 4. 2 CCs to GP for Commercial Tax 5. 2 CD copies