IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No.9944 of 2009 Between: M/s. Aban Offshore Limited (Formerly known as Aban Loyd Chiles Offshore Ltd.) Having Registered Office at: 113, Pantheon Road, Egmore, Chennai - 600 008. Rep. by its Authorised Signatory, Mr. K. Chandru ..... PETITIONER AND 1 The Commercial Tax Officer Kakinada Circle Kakinada. 2 The Appellate Deputy Commissioner (CT) Visakhapatnam Division Visakhapatnam. 3 The Joint Commissioner (CT) Legal Andhra Pradesh Hyderabad. 4 M/s. Oil & Natural Gas Corporation Limited Rajahmundry East Godavari District. .....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 or any other appropriate writ or order or direction:- a) setting aside the order of the 3rd respondent in CCTs Ref.No. LV (3)/60/2009 dt. 23-4-2009 as illegal arbitrary and contrary to law; b) set aside the granishee notice dt. 31-1-2009 issued by the 1st Respondent to the 4th Respondent for recovery of the balance disputed tax; c) restrain the 1st respondent from taking any coercive steps for recovery of balance disputed tax of Rs. 1,59,89,578/- for tax period 2005-06 pending disposal of the appeal before the 2nd respondent and pass Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{VSMI} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V.AFZULPURKAR WRIT PETITION No.9944 of 2009 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. It is stated that against the provisional assessment order dated 13.10.2008, demanding to pay the tax of Rs.1,82,73,803/-, the petitioner filed an appeal before the 2nd respondent-appellate authority along with stay application and the appellate authority dismissed the stay application by order dated 18.12.2008. Aggrieved by the said order, the petitioner filed a revision before the Joint Commissioner (CT) Legal- revisional authority and the revisional authority also dismissed the revision by order dated 23.04.2009 in CCT’s Ref.No.LV(3)/60/2009. Admittedly, the appeal is pending before the 2nd respondent. It is stated that in the meanwhile the 1st respondent is taking steps for recovery of the entire balance disputed tax. Having heard the learned counsel and the learned G.P and keeping in view the facts and circumstances of the case, we are of the view that the interests of justice would be met if a conditional order is passed setting aside the impugned order. Accordingly, We set aside the impugned order and grant stay of recovery of the disputed tax subject to the condition of the petitioner depositing half of the disputed tax within a period of four (4) Weeks from today and the amount of tax paid, if any shall be given credit to it, without prejudice to the rights of the petitioner. The appellate authority shall dispose of the appeal expeditiously. The garnishee notice shall also stand stayed. The Writ Petition is, accordingly, disposed of. No order as to costs. ____________________ V.ESWARAIAH,J ____________________________ VILAS V.AFZULPURKAR,J Dated: 13.05.2009 Dsr Note: C.C. tomorrow (BO) gurc/nn ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer Kakinada Circle Kakinada. 2 The Appellate Deputy Commissioner (CT) Visakhapatnam Division Visakhapatnam. 3 The Joint Commissioner (CT) Legal Andhra Pradesh Hyderabad. 4 M/s. Oil & Natural Gas Corporation Limited Rajahmundry East Godavari District. 5. 2 CD copies