HONOURABLE SRI JUSTICE D.S.R.VARMA & HONOURABLE SRI JUSTICE V.ESWARAIAH WRIT PETITION NO.139 OF 2009 ORDER : (Per Honourable Sri Justice V.Eswaraiah) It is the case of the petitioner that against the order passed by the Deputy Commissioner (Commercial Taxes), Hyderabad in revising the assessments which were already made in exercise of powers vested under Section 20 (2) of A.P.G.S.T. Act, the petitioner filed an appeal before the Sales Tax Appellate Tribunal vide T.A.Nos.824 and 825 of 2007 and during the pendency of the appeal, respondents 1 and 2 raised additional demand for Rs.1,39,21,535/- and Rs.2,24,00,030/- respectively for the assessment years of 2003-04 and 2004-05. But however, the tribunal vide its memo No.63755/CT dated 20-11-2007 directed the respondents 1 and 2 not to take any coercive steps for recovery of disputed tax pending disposal of the appeal before the Tribunal. The said petitioner also moved out of order petition before the tribunal to advance the date of hearing of the said appeal but the Government issued another Memo dated 10-10-2008 withdrawing the earlier Memo dated 20-11-2007 and accordingly the 1st respondent issued a garnishee notice under Section 29 of the A.P.V.A.T. Act to the respondents 3 to 5 for realization of the balance arrears of the tax. The petitioner questions the said garnishee notice issued by the 1st respondent dated 2-12-2008 to respondents 3 to 5 under Section 29 of the A.P.V.A.T. Act. It is the case of the petitioner that the appeals are still pending before the Sales Tax appellate Tribunal and pending disposal of the appeal, having regard to the fact that the Government earlier directed not to take coercive steps vide its Memo dated 20-11- 2007 and without giving any notice what-so-ever revoked the earlier order by the Memo dated 10-10-2008 and accordingly, the petitioner therefore seeks to issue mandamus granting stay of collection of disputed tax for Rs.1,39,21,535/- and Rs.2,24,00,030/- for the assessment years 2003- 04 and 2004-05 under A.P.G.S.T. Act respectively pending disposal of the appeals before the Sales Tax Appellate Tribunal arising in pursuance of the revision orders passed by the 2nd respondent dated 6-6-2007. As the Government itself earlier directed not to take coercive steps but however, later the earlier orders were revoked and the garnishee notice has been issued, we are not inclined to express any opinion with regard to the legality or validity of the Government Memo issued earlier dated 20-11-2007 and 10-10-2008. But as the appeals are pending before the Sales Tax appellate Tribunal, we feel it just and proper to grant stay of recovery of balance disputed tax in part. Accordingly, the Writ Petition is disposed of directing the respondents not to take any coercive steps for recovery of the disputed tax subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of four weeks from today, for the assessment years 2003-04 and 2004-05 pending disposal of the appeal before the Sales Tax Appellate Authority. No costs. __________________________ Justice D.S.R.VARMA ________________________ Justice V.ESWARAIAH Date : 07-01-2009 Dvs/usd HONOURABLE SRI JUSTICE D.S.R.VARMA & HONOURABLE SRI JUSTICE V.ESWARAIAH WRIT PETITION NO. 139 OF 2009 (Judgment delivered by the Honourable Sri Justice V.ESWARAIAH) Date : 07-01-2009