THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 23876 of 2009 Dated: 6-11-2009 Between: M/s Thri Sakthi Spun Pipes, rep. by its Proprietrix Smt M.Jhansi Lakshmi …Petitioner and The Commercial Tax Officer, Lalapet Circle Guntur and others …Respondents Oral order: (Per GR, J) Heard the learned counsel for the petitioner and Sri P.Balaji Varma, learned special standing counsel for Commercial Taxes and at the request of both the counsel, the writ petition is disposed of at the stage of admission. Questioning the garnishee notice dated 1-10-2009 issued by the 1st respondent addressing the 4th respondent-Bank to make payment of an amount of Rs,.5,97,599-00 due from the petitioner to the revenue as tax due under the APGST Act, 1957 for the year 2002-03, this writ petition is filed. The petitioner is a firm carrying on business in RCC pipes and execution of works contracts and is registered as a dealer on the rolls of the 1st respondent, now under the APVAT Act, 2005 (for short ‘the Act’) and earlier under APGST Act, 1957. For the assessment year 2002-03 the 1st respondent passed the assessment order dated 5-7-2004 levying tax at 12% on the first sales of RCC Piles of Rs.83,05,726-00 and at 8% on purchase of sand under Section 6-A of the 1957 Act determining the tax liability at Rs.3,98,000-00. Thereagainst, the petitioner preferred an appeal before the Appellate Deputy Commissioner, Guntur on 20-8-2004. The appeal was allowed by the Appellate Deputy Commissioner on 30-9-2004 and the matter was remanded to the 1st respondent. The 1st respondent, pursuant to the order of remand passed consequential proceedings dated 3-12-2004 holding that excess payment was made by the petitioner of Rs.6,885-00, entitling the petitioner to refund of the said amount. While so, the 2nd respondent, in purported exercise of the powers under Section 29 (2) of the 1957 Act proposing to revise the order of the 1st appellate authority, issued notice dated 27-10-2006. After due process, the 2nd respondent by the order dated 6-2-2008 overruled all the objections urged by the petitioner to the proposals in the notice for revision and determined the further liability of the petitioner at Rs.5,97,599-00. Against the revisional order, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam in TA No. 238 of 2009 along with an application seeking interim stay of the additional liability, as assessed by the revisional authority, in TMP No. 172 of 2009. It is the conjoint submission by the counsel for the respective parties that the said application is pending consideration by the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam. While so, the 1st respondent issued the impugned garnishee order under Section 29 of the Act, addressing the 4th respondent (the petitioner’s bank) to remit the disputed tax of Rs.5,97,599- 00. In the facts and circumstances of this case, this Court is of the considered view that the petitioner should not be coerced through the garnishee proceedings addressed by the 4th respondent to make payment of the disputed tax of Rs.5,97,599-00, pending consideration of the petitioner’s application for interim relief in TMP No. 172 of 2009 by the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam. Accordingly, the order dated 1-10-2009 passed by the 1st respondent being the garnishee order under Section 29 of the Act, is quashed. The 1st respondent is however, at liberty to take appropriate steps, pursuant to the decision of the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam in TMP No. 172 of 2009 in T.A.No. 238 of 2009. The writ petition is disposed of. No costs. __________________________ GODA RAGHURAM, J ______________________________ RAMESH RANGANATHAN, J 6th November, 2009. GRR