THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.23537 OF 2009 03-11-2009 BETWEEN; M/S.Prasad Industries, Guntakal, rep. by its Partner V.N.Prasad ...Petitioner vs. Commercial Tax Officer, Guntakal and two others ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.23537 OF 2009 ORAL ORDER: (Per GR,J) The order dated 4-12-2006 issued by the 1st respondent notifying th petitioner to remit the penalty of Rs.3,82,026/- is assailed. The petitioner is a manufacturer of chicory powder and a assessee on the rolls of the 1st respondent. Assessment under th A.P.G.S.T.Act,1957 (for short “the Act”) was completed by the 1st respondent on 13-10-2003 on a gross and net turnovers o Rs.27,51,770/- and Rs.3,03,110/- respectively. The 1st responden thereafter by proceedings dated 4-12-2006 levied penalty under section 5 B(2)(ii) of the Act at Rs.3,82,026/- (impugned order). Against the order o levying penalty, the petitioner has preferred an appeal before the 2n respondent, which was dismissed by the said respondent by an orde dated 31.12.2007. The petitioner has preferred an appeal thereagains before the STAT. It also filed an application seeking stay of the recovery o the penalty determined before the 3rd respondent. While so, the 1s respondent issued the impugned order is a grievance. The petitioner’ application for stay of the order of the penalty has been listed fo consideration on 10-11-2009 before the 3rd respondent. In the facts and circumstances, as the petitioner’s application fo stay of the collection of the penalty pending the substantive appeal befor the STAT it is to be heard by the 3rd respondent on 10-11-2009, w consider it appropriate to direct the respondents not to initiate any coerciv steps for recovery of the penalty as determined, pending disposal of th petitioner’s application for stay by the 3rd respondent. The writ petition is disposed of accordingly at the stage of admissio after hearing the learned counsel for the petitioner and Sri P.Balaji Varma the learned Special Standing Counsel for Commercial Taxes. No order a to costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 3rd NOVEMBER 2009 NOTE: Issue CC as soon as Possible. (B/O) TSNR