IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SIXTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE A.GOPAL REDDY and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO : 24097 of 2008 Between: M/s.ICOMM Tele Ltd Trandset Towers, Road No,2 Banjara Hills, Rep.by its Senior Manager-Commercial S.Satyanarayana Rao ..... PETITIONER AND 1 Assistant Commissioner(CT) (LTU) Saroornagar Division,Hyderabad 2 Appellate Deputy Commissioner(CT) Hyderabad Rural Division,Hyderabad 3 The Branch Manager Syndicate Bank Ltd Corporate Finance Branch, 6-3-666 Lumbni Towers Punjagutta,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 or order or direction particularly one in the nature of writ of Certiorari after calling for the records and quash the garnishee notice dt 10- 102008 passed in Ref No.LTA/SAR/CA/A5-1/08 issued under the APVAT act 2005 by the 1st respondent to the 3rd respondent herein in seeking to recover the balance disputed tax of Rs 4,56,90,939/- for the assessment year 2004-05(CST) arising in pursuance of the assessment order passed by 1st respondent dt 31-03-2008 pending disposal of the appeal before the 2nd respondent or to pass Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : Form-NIC-OGS/WP{BMR} HONOURABLE SRI JUSTICE A. GOPAL REDDY AND HONOURABLE SRI JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No.24097 of 2008 ORDER: (Per Hon’ble Sri Justice A.Gopal Reddy) The petitioner-company, which is a dealer in works contract and is an assessee, has ﬁled this writ petition for calling records and quash the garnishee notice dated 10-10-2008, issued under A.P. Value Added Tax Act, 2005 (for brevity ‘the Act’), by the 1st respondent-Assistant Commissioner (CT) (LTU) calling upon the Manager, Syndicate Bank Limited, 3rd respondent herein, to recover the balance disputed tax of Rs.4,56,90,939/- for the assessment year 2004-05 arising in pursuance of the assessment order passed by the 1st respondent, dated 31- 03-2008, pending disposal of the appeal before the 2nd respondent-Appellate Deputy Commissioner (CT), Hyderabad and to pass appropriate orders. 2. It is not in dispute that against the assessment order, the petitioner earlier ﬁled W.P.No.18506 of 2008 praying to stay the collection of the disputed tax of Rs.6,18,99,692/- for the assessment year 2004-05 pending disposal of the appeal before the 2nd respondent. 3. With the consent of the learned counsel for the petitioner as well as the learned Special Standing Counsel for Commercial Tax, the said writ petition was disposed of staying recovery of the disputed tax for the assessment year 2004-05 pending appeal before the 2nd respondent subject to condition of 50% of the disputed tax, within a period of six weeks, from the date of disposal of the order i.e. 27-08- 2008. 4. Admittedly, the petitioner has not deposited the 50% of the disputed tax. The 2nd respondent heard the appeal on 30-10-2008 and reserved the same for judgment. Since the conditional order has not been complied with by the petitioner, the 1st respondent issued a garnishee notice to the 3rd respondent-bank to deposit the balance disputed tax for the assessment year 2004-05. 5. In view of the same, the petitioner having not availed the beneﬁt of stay and having violated the said order is not entitled to any discretionary relief for staying the tax once again. 6. Under these circumstances, we do not ﬁnd any merit in the writ petition and the same is liable to be dismissed. 7. The writ petition is accordingly dismissed. No costs. _________________________ JUSTICE A.GOPAL REDDY _____________________________ JUSTICE VILAS V. AFZULPURKAR November 06, 2008 Kvr