IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTEENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24827 of 2008 Between: M/s. Anus Laboratores Ltd., Chilkamarri, Mahabubnagar District, rep. by its Chief Financial Officr, G. Ramakrishnan. ..... PETITIONER AND 1 Assistant Commissioner (CT), Nalgonda Division, Nalgonda. 2 Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3 Additional Commissioner (CT) (Legal), 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 a writ or order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.44,20,030/- for the assessment year 2005-06 (APVAT) arising in pursuance of the stay rejection order of the third respondent in Ref.No.LIII(A)695/2008, dated 31.10.2008 pending disposal of the appeal before the Sales Tax Appellate Tribunal or to pass such other suitable orders as this Hon’ble court may deems ﬁt and proper in the circumstances of the case. Counsel for the Petitioner: MR.C.V.SAINATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Division Bench of this Court made the following : Order follows 2nd page THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24827 of 2008 ORAL ORDER : (Per the Hon’ble Smt.Justice T.Meena Kumari ) Seeking a writ of mandamus granting stay of collection of the disputed tax of Rs.44,20,030=00 for the assessment year 2005-06 (APVAT) arising in pursuance of the stay rejection order of the third respondent in Ref.No.L.III(A)/695/2008, dated 31-10- 2008 pending disposal of the appeal before the Sales Tax Appellate Tribunal or to pass such other suitable orders as this court may deems ﬁt and proper in the circumstances of the case. 2. The petitioner is engaged in the business of manufacturing bulk drugs and is an assessee on the rolls of the ﬁrst respondent. The ﬁrst respondent by his proceedings dated 30-6-2008 made assessment for the year 2005-06 and determined the tax payable by the petitioner amounting to Rs.44,20,030=00. Aggrieved thereby, the petitioner filed an appeal before the second respondent and the second respondent through proceedings dated 29-9-2008 partly remanded and partly dismissed the appeal. Against the dismissal portion of the appeal, the petitioner ﬁled an appeal before the Sales Tax Appellate Tribunal and stay petition before the third respondent on 16-10-2008, seeking stay of collection of balance disputed tax of Rs.42,02,883-00 for the impugned year. By proceedings dated 31-10-2008, the third respondent rejected the stay petition. 3. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the respondent, the respondent has refused to grant stay vide the order impugned herein. It is submitted that pursuant to the rejection of stay by the third respondent, the ﬁrst and second respondent are contemplating to take coercive steps for recovery of the disputed tax. 4. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. 5. In the facts and circumstances of the case, without going into merits, we are of the opinion that the writ petition can be disposed of at the stage of admission directing the petitioner to deposit ﬁfty per cent of the disputed tax amount, as per the impugned order, within a period of eight weeks from today and in the meantime the respondents are directed not to take coercive step for recovery of the tax, pending ﬁnalisation of the appeal by the Appellate Authority. It is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. 6. With these directions, the writ petition is disposed of at the stage of admission. No order as to costs. JUSTICE T.MEENA KUMARI JUSTICE RAMESH RANGANATHAN 13-11-2008. I s L NB: Furnish CC today. B/o. I s L ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{MSN}