IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY FIFTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM AND THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION No.22787 OF 2008 Between: M/s. J.P. Printers F.No.401, Nilgiri Block, Aditya Enclave, Ameerpet, Hyderabad represented by its Managing Partner Mr.Mathews Pater. ..... PETITIONER AND 1 The Additional Commissioner (CT) (Legal), O/o The Commissioner of Commercial Taxes, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Panjagutta Division, Hyderabad. 3 The Deputy Commercial Tax Officer, Panjagutta Circle, 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 dated 02.09.2008, issued 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 Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION No.22787 OF 2008 O R D E R (Per Sri Justice Goda Raghuram) The writ petition is directed against the order dated 02.09.2008 of the first respondent rejecting the revision of the petitioner. Aggrieved by the final assessment order dated 27.03.2008 passed by the third respondent under the APGST Act, 1957 for the assessment year 2004-05 in determining the tax liability of the petitioner Rs.1,31,510/- the petitioner preferred an appeal to the second respondent along with an application for stay of collection of the disputed tax. By the order dated 05.07.2008 the appellate authority-second respondent rejected the application for stay of the collection of the disputed tax. There against the petitioner preferred revision to the first respondent. By the order impugned dated 02.09.2008 the revision was rejected. Since the substantive appeal of the petitioner against the assessment order is pending before the second respondent, it is just and proper and in the facts and circumstances of the case that the petitioner should be relieved from the obligation to pay the entire disputed tax even before the appeal is disposed of on merits. Heard the learned counsel for the petitioner and Mr.Koundinya, learned Government Pleader for respondents. On the aforesaid analysis the orders of the first respondent dated 02.09.2008 and of the second respondent dated 05.07.2008 are set aside. There shall be a stay of liability of the petitioner to pay the amount of tax determined by the third respondent by the final assessment order dated 27.03.2008 in proceedings Rc.No.3543/2004- 05/APGST on condition that the petitioner deposits 50% of the tax as assessed by the third respondent in his order dated 27.03.2008 before the third respondent within a period of six weeks from today after giving credit to the amount of tax, if any, paid. In default of such deposit by the petitioner as directed above, the stay granted herein shall stand dissolved. With the above observations, the writ petition is disposed of at the admission stage itself. No costs. ------------------------------ GODA RAGHURAM,J -------------------------------- P.V.SANJAY KUMAR,J 25TH NOVEMBER, 2008 PGS/VGSR THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION No.22787 OF 2008 (Per Sri Justice Goda Raghuram) 25th NOVEMBER, 2008