IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTIETH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18048 of 2008 Between: M/s. H.S.R. Builders 1-1-336/39/A/3, & 336/4, Vivek Nagar, Chikkadapally, Hyderabad, A.P., Rep. by its Partner Mr. V. Srinivas Reddy ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal O/o. The Commissioner of Comercial Taxes 2nd Floor, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Secunderabad Division, 5th Floor, O/o. The Commissioner of Commercial Taxes Nampally, Hyderabad. 3 The Commercial Tax Officer Ashok Nagar Circle, Mayur Kushal Complex, Abids, 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 an appropriate writ or direction more particularly in the nature of Writ of Mandamus by setting aside the Impugned order Ref.No. CCT's Ref.No. LV(1)/544/2008 dt. 5-8-2008 passed by the 1st respondent, as it is contrary to the provisions of Law and unjustified in the facts and circumstances of the case. Counsel for the Petitioner: MR.J.V.RAO 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 mandamus declaring order dated 05.08.2008 passed by the first respondent rejecting to stay the collection of disputed tax of Rs.5,13,254/- as illegal, arbitrary and contrary to the provisions of the A.P.G.S.T. Act, 1957 and consequently direct the respondents not to collect the disputed tax for the year 2004-05, pending appeal before the second respondent, the petitioner filed this writ petition. The petitioner is a partnership firm engaged in execution of works contract and construction of flats and is a registered dealer on the rolls of the third respondent herein. The first respondent assessed the petitioner for the year 2004-2005 disallowing the claim for assessment under Sec.5-F of the A.P.G.S.T. Act. Aggrieved thereby, the petitioner preferred an appeal before the second respondent. Along with the appeal, the petitioner also filed an application seeking stay of collection of the disputed tax, which was rejected by the second respondent by order, dated 15.5.2008. Aggrieved by the said rejection, the petitioner filed a revision before the first respondent, which was also rejected by order, dated 5.8.2008 and also negatived the application for composition for the reason that L-1 Certificate was not issued in any of the earlier years. This order is impugned in this writ petition. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the first respondent, the first respondent has refused to grant stay by the order impugned in this writ petition. It is submitted that pursuant to the rejection of stay by the first respondent, the third 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 tax, pending finalisation of the appeal by the Appellate Authority. It is made clear that the amount paid, if any, 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 P.V. Sanjay Kumar. August 20, 2008 Operative portion by wire at party’s costs //BO// MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{VSMI}