IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY EIGHTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16270 of 2008 Between: M/s. Kamya Constructions, 8-2-589/6, Road No.8, Banjara Hills, Hyderabad - 500 034, rep. by its Proprietor, Mr. Manish Gupta. ..... PETITIONER AND 1 The Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, A.P., Hyderabad. 4 The ABN-AMRO Bank, Road No.1., Banjara Hills, Hyderabad- 500 034, Rep. by its Brach Manager. .....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 of Mandamus or any other appropriate writ or order or direction setting aside the Notice in Form 206, dated 18.7.2008 issued by the 1st respondent to 4th respondent seeking to recover balance disputed taxes of Rs. 73,500/- and Rs. 2,46,945/- for the years 2003-2004, 2004-05 under the APGST Act during pendency of stay application before 3rd respondent, as illegal, arbitrary and unjustiﬁed and set aside the same, and consequently restrain the 4th respondent from taking any coercive steps for recovery of disputed taxes for the years 2003-04 and 2004-05 pending disposal of the appeals before the 2nd respondent, and pass such other order or orders. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : W.P.NO. 16270 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The present writ petition has been ﬁled seeking an order to set aside the Notice in Form 206, dated 18.7.2008 issued by the 1st respondent to 4th respondent seeking to recover balance disputed taxes of Rs. 73,500/- and Rs. 2,46,945/- for the years 2003-2004, 2004-05 under the AP General Sales Tax Act (for short “the Act”) during pendency of stay application before 3rd respondent and consequently restrain the 4th respondent from taking any coercive steps for recovery of disputed taxes for the years 2003-04 and 2004-05 pending disposal of the appeals before the 2nd respondent. The petitioner is a registered dealer on the rolls of the 1st respondent under the provisions of the Act. The petitioner is engaged in business of construction of buildings. He was assessed to tax for the years 2003-04 and 2004-05 under the Act and a ﬁnal assessment order was passed. The petitioner challenged the said ﬁnal assessment order in an appeal. He also ﬁled an application seeking stay of recovery of the disputed tax, but in the meanwhile the impugned garnishee notice was issued for recovery of the disputed tax from the petitioner. It is submitted by the learned counsel for the petitioner that half of the disputed tax has already been recovered from the petitioner. After hearing the learned counsel for the parties, we are of the opinion that ends of justice would have been met if the impugned garnishee notice is suspended. Accordingly it is suspended pending disposal of the appeal before the appellate authority. The respondents shall not take coercive steps till the disposal of the appeal before the appellate authority. The writ petition is accordingly disposed of. No costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt. 28.7.2008 NB: CC of order be furnished in one week. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, A.P., Hyderabad. 4 The Brach Manager, ABN-AMRO Bank, Road No.1., Banjara Hills, Hyderabad-500 034, 5. 2 CCs to GP for Commercial Tax 6. 2 CD copies Form-NIC-OGS/WP{KSRANI}