IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 14817 of 2008 Between: M/s. Bhagyalaxmi Motors, Kattamanchi Road, Opp : Devi Theatre, Chittoor, Chittoor District. Rep by its Managing Partner, Smt K. Sivashankari ..... PETITIONER AND 1 The Commercial Tax Officer-I, Chittoor, Chittoor District. 2 The Additional Commissioner (CT), Legal, Andhra Pradesh, Hyderabad. .....RESPONDENT(S) 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 direction more particularly one in the nature of Writ of Mandamus declaring the action of ther 2nd respondent in rejecting the stay application of the petitioner vide proceedings dated 14-5-2008 in CCT's Ref.No. LIII(3)/296/2008 as arbitrary, contrary to the provisions of the Act and also in violation of the principles of natural justice and consequently grant stay of collection of disputed demand of Rs. 32,044/- for the assessment year 2003-2004 pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal and pass other orders. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 14817 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the parties. The writ petition is filed challenging the order dated 14.5.2008 passed by the 2nd respondent dismissing the application filed by the petitioner for stay of recovery of disputed tax pending disposal of appeal. The petitioner was assessed to tax under the Andhra Pradesh General Sales Tax Act and a final assessment order was passed by the 1st respondent. The petitioner has challenged the assessment order in an appeal. Along with the appeal, he also filed an application for stay of collection of disputed tax, which was rejected. In the meanwhile, the respondents are taking coercive steps to recover the disputed tax. We are of the opinion that ends of justice would have been met if stay was granted pending disposal of the appeal. Accordingly we stay the collection of disputed tax subject to deposit of half of the disputed tax amount by the petitioner within a period of eight weeks from today and the respondents are directed not to take coercive steps for recovery of the disputed tax, pending appeal before the appellate authority. If any amount paid earlier shall be given credit to. The writ petition is accordingly disposed of. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.10.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer-I, Chittoor, Chittoor District. 2 The Additional Commissioner (CT), Legal, Andhra Pradesh, Hyderabad. 3. 2 CCs to GP for Commercial Tax 4. 2 CD copies Form-NIC-OGS/WP{RLD}