IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SEVENTEENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MS JUSTICE P.S.NARAYANA WRIT PETITION Nos.5637 and 5659 of 2008 W.P.No.5637 of 2008 : Between: M/s.TATA Consultancy Services Limited, 1 Software Units Layout, Hyderabad-500081 rep.by its Sr.Manager -Finance, Mr.Ganesh T ..... PETITIONER AND 1 The Commercial Tax officer, Madhapur circle Hyderbad 2 The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, 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 of mandamus or any other appropriate writ or order or direction setting aside the order of the 2nd respondent in R/51/2007-2008-VAT dated 5.3.2008 refusing to grant stay of collection of balance disputed tax of RS.3,71,.51,720/- for the tax period April 2006 to March 2007 pending disposal of the appeal before the 2nd respondent as illegal, arbitrary, and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.3,71,51,720/- out of total disputed tax of Rs.4,24,59,109/- pending appeal before the 2nd respondent for the Tax period April 2006 to March 2007 under the Andhra Pradesh Value Added Tax Act, 2005 pursuant to his notice dated 10.3.2008 and pass Counsel for the Petitioner : MR.S.DWARAKANATH Counsel for the Respondents : G.P. FOR COMMERCIAL TAX W.P.No.5659 of 2008 : Between: M/s. TATA Consultancy Services Limited, I Software Units Layout, Hyderabad - 500 081. Rep by its Sr. Manager-Finance, Mr. Ganesh T ..... PETITIONER AND 1 The Commercial Tax Officer, Madhapur Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Hyderabad Rural Divisional, 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 of mandamus or any other appropriate writ order or direction setting aside the order of the 2nd respondent in R/59/2007-2008-VAT, dated 5-3-2008 refusing to grant stay of collection of balance disputed tax of Rs.1,44,25,015/- for the tax period April 2006 to March 2007 under the CST Act pending disposal of the appeal before the 2nd respondent as illegal, arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.1,64,85,732/- pending appeal before the 2nd respondent for the tax period April 2006 of March 2007 under the CST Act pursuant to his notice dated 10-3-2008. Counsel for the Petitioner : MR. S.DWARAKANATH Counsel for the Respondents : G.P. FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MS JUSTICE P.S.NARAYANA WRIT PETITION Nos.5637 and 5659 of 2008 ORAL COMMON ORDER: (per the Hon’ble Sri Justice P.S.Narayana) Heard the learned counsel. 2. Since the issue involved in both the writ petitions is one and the same, with the consent of both the parties they are heard together and being disposed of by this common order. 3. W.P.No.5637 is filed for a Writ of Mandamus seeking to set aside the order of the 2nd respondent in R/51/2007-2008-VAT dated 5.3.2008 refusing to grant stay of collection of balance disputed tax of RS.3,71,.51,720/- for the tax period April 2006 to March 2007 pending disposal of the appeal before the second respondent as illegal, arbitrary, and contrary to law and consequently restrain the first respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.3,71,51,720/- out of total disputed tax of Rs.4,24,59,109/- pending appeal before the second respondent for the Tax period April 2006 to March 2007 under the Andhra Pradesh Value Added Tax Act, 2005 pursuant to his notice dated 10-3-2008. 4. W.P.No.5659 is filed for a Writ of Mandamus seeking to set aside the order of the second respondent in R/59/2007-2008- VAT, dated 5-3-2008 refusing to grant stay of collection of balance disputed tax of Rs.1,44,25,015/- for the tax period April 2006 to March 2007 under the CST Act pending disposal of the appeal before the second respondent as illegal, arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.1,64,85,732/- pending appeal before the second respondent for the tax period April 2006 of March 2007 under the CST Act pursuant to his notice dated 10-3-2008. 5. Several facts had been narrated in the affidavits filed in support of both the writ petitions. This Court is not inclined to express any opinion relating to several contentions which had been raised and also the merits and demerits of the matter. 6. In the light of the facts and circumstances, we dispose of the writ petitions directing that there shall be stay of recovery of balance disputed tax amount in both the writ petitions pursuant to the notice, dated 10-03-2008, pending disposal of the appeal before the second respondent-Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad, subject to the condition of the writ petitioner depositing 50 (fifty) per cent of the disputed tax amount on or before 31st March, 2008. It is needless to mention that the amounts, if any, already deposited should be given credit to. 8. Accordingly, the writ petitions are disposed of, at the stage of admission. There shall be no order as to costs. _______________________ JUSTICE D.S.R.VARMA ________________________ JUSTICE P.S.NARAYANA 17-03-2008 NOTE: Operative portion by wire at party’s cost. (B/O) Msr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax officer, Madhapur circle Hyderbad 2 The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3. 2 C.Cs. to the Government Pleader for Commercial Tax, High Court Buildings, Hyderabad. (OUT). 4. 2 C.D. copies THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MS JUSTICE P.S.NARAYANA WRIT PETITION Nos.5637 and 5659 of 2008 17-03-2008 (Msr)