IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE EIGHTEENTH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 22507 of 2008 Between: M/s. IVRCL Infrastructures & Projects Limited, M-22/3RT, Vijayanagar Colony, Hyderabad, Rep. by its Joint General Manger, Mr. Y. Ch. Siva Reddy ..... PETITIONER AND 1 The Commercial Tax officer Aghapura Circle, Hyderabad. 2 The Deputy Commissioner (CT) Abids Division, Hyderabad. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. .....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 Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent in CCT's Ref.No. LV (1)/640/2008 dt. 12-9-2008 as illegal, arbitrary and unjustiﬁed and restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs.19,51,987/- for the assessment year 2003-04 (APGST) pending disposal of the appeal before the Sales Tax Appellate Tribunal, Hyderabad and pass Counsel for the Petitioner: MR .S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of Certiorari quashing the order dated 12.9.2008 passed by the third respondent as illegal, arbitrary and unjust and to restrain the ﬁrst respondent from taking coercive steps for recovery of the disputed tax of Rs.19,51,987/- for the assessment year 2003-04, pending appeal before the Sales Tax Appellate Tribunal, the petitioner filed this writ petition. The petitioner is a company engaged in execution of works contracts and is an assessee on the rolls of the ﬁrst respondent herein. The ﬁrst respondent has completed the assessment for the year 2003-04 which resulted in tax liability of Rs.2.24 crores, granting exemption relating to inter-State purchase of goods in execution of works contracts. While so, the second respondent by order dated 30.05.2008 and revised proceedings dated 14.07.2008 has withdrawn the beneﬁt of exemption granted by the ﬁrst respondent on inter-State purchase of goods in relation to execution of works contracts in Andhra Pradesh on a turnover of Rs.4.09 crores. Aggrieved thereby, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal, Hyderabad. It is stated that a sum of Rs.4,87,997/- being 25% of the disputed tax, is paid by the petitioner. It is further stated that the petitioner also moved stay petition before the third respondent, which was rejected by the third respondent by order dated 12.9.2008. Since there is no remedy against the said order, the present writ petition is filed. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the third respondent, the third respondent has refused to grant stay vide the order impugned herein. It is submitted that pursuant to the rejection of stay by the third respondent, the ﬁrst respondent is contemplating to take coercive steps for recovery of the disputed tax. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. In the facts and circumstances of the case, we are of the opinion that the writ petition can be disposed of at the stage of admission directing the petitioner to deposit half of the tax amount due, as per the impugned order, within a period of eight weeks from today and the respondents are directed not to take coercive step for recovery of the balance disputed tax, pending ﬁnalisation of the appeal by the Tribunal. It is made clear that the amount said to have been paid, shall be given credit to the above stipulated sum. With these directions, the writ petition is disposed of. No order as to costs. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan October 18, 2008 MAS