IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No.9983 of 2009 Between: M/s. Diana Hotela Limited, Begumpet, Hyderabad, Rep. by its Accounts Manager, Mr. S.V. Sesha Sai. ..... PETITIONER AND 1 The Commercial Tax Officer, Somajiguda Circle, Hyderabad. 2 The Assistant Commissioner (CT), INT, Punjagutta Division, Hyderabad. 3 The Appellate DeputyCommissioner (CT), Punjagutta Division, Hyderabad. 4 The Additional Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, Government of 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 an appropriate writ or order or directin more aprticualrly one in the nature of Writ of Mandamus declaring the action of the 4th respondent in rejecting the revision petition filed by the petitioner seeking stay of recovery of the balance disputed tax of Rs. 14, 64,587/- from out of the total disputed tax of Rs. 29,29,173/- for the tax periods 2005-2006, 2006-2007, 2007-2008 and 2008-2009 under the Provisions of APVAT Act, 2005 through the impugned proceedings in CCT's Ref.No. LIII(2)/771/2008 dated 9-01-2008 which was served on the petitioner on 17-4-2009 as ilelgal, arbitrary, high handed and set aside the same and restrain the respondents 1 and 2 from taking any coercive steps for recovery of the balance disputed tax pending appeal befor the 3rd respondent and pass Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{SPJS} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V.AFZULPURKAR WRIT PETITION No.9983 of 2009 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. It is stated that against the provisional assessment order dated 18.10.2008, demanding to pay the tax of Rs.29,29,173/-, the petitioner filed an appeal before the 3rd respondent-appellate authority along with stay application and the appellate authority dismissed the stay application by order dated 29.11.2008 in A.O.No.PV/78/2008-09. Aggrieved by the said order, the petitioner filed a revision before the Additional Commissioner (CT) Legal-revisional authority and the revisional authority also dismissed the revision by order dated 09.01.2009 in CCT’s Ref.No.LIII(2)/771/2008. Questioning the same, this writ petition has been filed seeking to grant of stay for collection of disputed levy of tax of Rs.25,63,026/- for the years 2005-06 to 2008-09 (upto June 2008) pending disposal of the appeal before the 3rd respondent. Having heard the learned counsel and the learned G.P. and keeping in view the facts and circumstances of the case, We are of the view that the interests of justice would be met if a conditional order is passed setting aside the impugned order. Accordingly, We set aside the impugned order and grant stay of recovery of the disputed tax subject to the condition of the petitioner depositing half of the disputed tax within a period of four (4) Weeks from today and the amount of tax paid, if any shall be given credit to it, without prejudice to the rights of the petitioner. The appellate authority shall dispose of the appeal expeditiously. The writ petition is, accordingly, disposed of. No order as to costs. ____________________ V.ESWARAIAH,J ____________________________ VILAS V.AFZULPURKAR,J Dated: 13.05.2009 Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Somajiguda Circle, Hyderabad. 2 The Assistant Commissioner (CT), INT, Punjagutta Division, Hyderabad. 3 The Appellate DeputyCommissioner (CT), Punjagutta Division, Hyderabad. 4 The Additional Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, Government of Andhra Pradesh, Hyderabad. 5. 2 CD copies