IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TENTH DAY OF MAY TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE DR JUSTICE G.YETHIRAJULU WRIT PETITION NO.11051 of 2005 Between: M/s.Mahalakshmi Enterprises, # 11-62-100, 2nd Floor, Canal Road, Vijayawada-1, Krishna District rep., by its Proprietor Mr.Velampalli Srinivas, S/o.Velampalli Suryanarayana, aged 31 years. ...PETITIONER AND 1. The Additional Commissioner of Commercial Taxes (Legal), O/o.The Commissioner of Commercial Taxes, Excise & Commercial Taxes Building, M.G.Road, Nampally, Hyderabad. 2. The Appellate Deputy Commissioner of Commercial Taxes, Vijayawada, Krishna District. 3. The Assistant Commissioner (CT) LTU-1, Vijayawada, Krishna District. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of writ of mandamus declaring the impugned proceedings of the first respondent in the CCT's Ref.No.LV(2)/58/2005 dated 31.03.2005 dismissing the stay petition filed by the petitioner firm for assessment year 2003-2004 as illegal, arbitrary, improper, unjust and without application of mind as it amounts to collection of tax more than 12% and that too from two dealers in view of the revision/proceedings issued by the revisional assessing authorities on the manufacturers levying tax on the alleged rental values @ 12% in terms of Entry-21 of the 6th Schedule to the APGST Act and consequently directing the third respondent not to take coercive steps for recovery of the tax in dispute for the above mentioned assessment years, pending disposal of the appeal petition on the file of Appellate Deputy Commissioner of Commercial Taxes, Vijayawada. Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for the Respondents: Standing Counsel FOR COMMERCIAL TAXES DEPARTMENT The Court made the following: THE HON'BLE MR JUSTICE GODA RAGHURAM And THE HON’BLE DR JUSTICE G.YETHIRAJULU WRIT PETITION NO.11051 of 2005 ORDER: (Per the Hon’ble Mr Justice Goda Raghuram) The Writ Petition is directed against the proceedings of the first respondent in CCT’s.Ref.No.LV (2)/58/2005 dated 31.03.2005, rejecting the application of the petitioner for stay of levy of the disputed tax. Heard the learned counsel for the petitioner and the learned Standing Counsel for the Commercial Taxes Department. The Writ Petition is disposed of directing the stay of collection of disputed tax of an amount of Rs.19,04,682/- on the condition that the petitioner deposits 50% of the said amount to the credit of the third respondent within four weeks from today. The amount of the disputed tax already paid by the petitioner if any, should be given credit to. In default of the deposit by the petitioner, the entire amount would become due and recoverable. __________________ (GODA RAGHURAM, J) _________________ (G.YETHIRAJULU, J) 10th May 2005 RRB ASSISTANT REGISTRAR //True Copy// SECTION OFFICER Copy To: 1. The Additional Commissioner of Commercial Taxes (Legal), O/o.The Commissioner of Commercial Taxes, Excise & Commercial Taxes Building, M.G.Road, Nampally, Hyderabad. 2. The Appellate Deputy Commissioner of Commercial Taxes, Vijayawada, Krishna District. 3. The Assistant Commissioner (CT) LTU-1, Vijayawada, Krishna District. 4. Two CD copies.