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 : 14786 of 2008 Between: Emmanuel Resorts Private Limited, rep by its Director, Dr. D.s. Deendayal, S/o D.J. Samuel R/o 26-27 Shobhana Colony, West Marredpally, Secunderabad. ..... PETITIONER AND 1 The Appellate Deputy Commissioner (CT), O/o Dy. Commissioner (CT) Appeals, Punjagutta, Hyderabad. 2 the Commercial Tax Officer, Marredpally Circle, 6th Floor, Pavani Prestige, Ammerpet, Hydeabad,. .....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 a Writ, order or direction preferably in the nature of Writ of Mandamus declaring the action of the 1st respondent in rejecting the stay petition in Appeal No. BV/37-2008-09 dated 30-06-2008 is arbitrary, unsustainable and illegal and further prays to set a side the same by granting stay of collection of disputed tax of Rs. 7,53.377/- pending disposal of the Appeal before the Appellate Deputy Commissioner (CT) Punjagutta, Hyderabad in Appeal No. BV/37/2008-09 and pass such other orders as may be just and proper. Counsel for the Petitioner: MR.K.JAYA KUMAR 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. 14786 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) Heard learned counsel for the parties. The writ petition is filed challenging the order dated 30.6.2008 passed by the 1st respondent dismissing the application filed by the petitioner for stay of recovery of disputed tax pending disposal of appeal. The petitioner has filed an appeal against the assessment of Value Added Tax made by the 2nd respondent for the tax period April, 2006 to November, 2006. Along with the appeal, he also filed a petition seeking stay of collection of disputed tax. The said application was rejected by the 1st respondent. 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 Appellate Deputy Commissioner (CT), O/o Dy. Commissioner (CT) Appeals, Punjagutta, Hyderabad. 2 the Commercial Tax Officer, Marredpally Circle, 6th Floor, Pavani Prestige, Ammerpet, Hydeabad,. 3. 2 CCs to GP for Commercial Tax 4. 2 CD copies Form-NIC-OGS/WP{TRT}