IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 25705 of 2008 Between: M/s. Santi Arts Hi-Tech Medias Limited, Reddypalem, Guntur - 522 509, Rep. by its Accounts Officer, Mr. Siddharth Kumar Jain. ..... PETITIONER AND 1 The Commercial Tax Officer, Brodipet, Guntur. 2 The Deputy Commissioner (CT), Guntur - II Division, Guntur. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, 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 to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent in CCTs Ref.No. LV(4)/142/2008, dated 8-4-2008 by declaring it as illegal and arbitrary and restrain the 1st Respondent from taking any coercive steps for recovery of disputed tax of Rs. 2,18,136/- for the year 2002-03 under the APGST Act pursuant to the revision made by the 2nd Respondent pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam and pass Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX WRIT PETITION NO : 25727 of 2008 Between: M/s. Santi Arts Hi-Tech Medias Limited, Reddypalem, Guntur - 522 509, Rep. by its Accounts Officer, Mr. Siddharth Kumar Jain. ..... PETITIONER AND 1 The Commercial Tax Officer, Brodipet, Guntur. 2 The Deputy Commissioner (CT), Guntur - II Division, Guntur. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, 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 to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent in CCTs Ref.No. LV(4)/142/2008, dated 8-4-2008 by declaring it as illegal and arbitrary and restrain the 1st Respondent from taking any coercive steps for recovery of disputed tax of Rs. 8,57,884/- for the year 2002-03 under the CST Act pursuant to the revision made by the 2nd Respondent, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam and pass Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following common order: THE HON’BLE SRI JUSTICE GODA RAGHURAM And THE HON’BLE SRI JUSTICE P.V. SANJAY KUMAR W.P.No. 25705 of 2008 and W.P.No. 25727 of 2008 Oral Common Order: (Per: GR, J) These writ petitions are by the same petitioner and are directed against the common order dated 08-04-2008 of the 3rd respondent-The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad whereby and whereunder the 3rd respondent declined to interfere with the order of the 2nd respondent – Revisional Authority directing collection of the balance disputed tax of Rs.2,18,136-00 for the year 2002-03 under the provisions of the Andhra Pradesh General Sales Tax Act, 1957; and Rs.8,57,884-00 for the year 2002-03 under the provisions of the Central Sales Tax Act, 1956, respectively. The substantive appeal of the petitioner is pending before the Sales Tax Appellate Tribunal, Vishakapatnam. Aggrieved by the order of rejection of the 3rd respondent of the application for stay of collection of the disputed tax, the petitioner is before this Court. Since the petitioner’s substantive appeals are pending before the Sales Tax Appellate Tribunal, Vishakapatnam, this Court considers it appropriate, after hearing the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, to grant stay of collection of the disputed tax demanded under the provisions of the Andhra Pradesh General Sales Tax Act, 1957 and the Central Sales Tax Act, 1956 on condition that the petitioner deposits 50% (fifty per cent) of the component of the disputed taxes under the two respective enactments referred to above, within a period of six (6) weeks from today to the credit of the 1st respondent after taking credit for the amounts of disputed tax, if any, already paid. In default of such deposit by the petitioner to the 1st respondent as directed above, the stay granted herein shall stand dissolved. The writ petitions are accordingly disposed of at the stage of admission. No costs. ____________________ GODA RAGHURAM, J _________________________ P.V. SANJAY KUMAR, J Dated: 26-11-2008 Pvks