IN THE HIGH COURT OF JUDICATURE ANDHRA PRADESH AT HYDERABAD FRIDAY THE SECOND DAYOF JULY TWO THOUSAND AND TEN PRESENT THE HONOURABLE SRI JUSICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 15610 OF 2010 AND WRIT PETITION NO.15589 OF 2010 Between: M/s. Ashrae Clean Room Presentations (P) Ltd., G1-G3 Kundan Towers, Mayur Marg, Begumpet Hyderabad Represented by its Director …. Petitioner V/s. The Commercial Tax Officer, Vengalraonagar Circle, Hyderabad & 2-Ors. …. Respondents Counsel for the petitioner : Sri S.Dwarakanath Counsel for the Respondents: GP for Commercial Tax THE HONOURABLE SRI JUSICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 15610 OF 2010 AND WRIT PETITION NO.15589 OF 2010 COMMON ORDER : (Per the Hon'ble Sri Justice B. Prakash Rao) Heard Sri S.Dwarakanath, the learned counsel for the writ petitioner and Sri P.Balaji Varma, the learned Government Pleader and Special Standing Counsel for Commercial Tax. At their request, both the writ petitions are being disposed of. Since, the petitioner is common in both these writ petitions, a common order is being passed for disposal of the writ petitions. 2. WP.No.15610 of 2010 is filed seeking mandamus to set aside the notice issued by the first respondent dated 24-6-2010 for recovery of balance disputed tax of Rs.32,82,881/- out of total demand of Rs.35,51,864/- for the period 2006-07 and 2007-08 pursuant to his order dated 29-5-2009 and consequently to grant stay of recovery of the disputed tax pending disposal of the appeal before the second respondent and to pass such other suitable orders as this court may deem fit and proper in the circumstances of the case. 3. WP.No.15589 of 2010 is filed seeking mandamus to set aside the notice issued by the first respondent dated 24-6-2010 for recovery of balance disputed tax of Rs.26,66,703/- out of total demand of Rs.30,47,661/- for the period 2006-07 (CST) pursuant to his order dated 18-2-2010 and consequently to grant stay of recovery of the disputed tax pending disposal of the appeal before the second respondent and to pass such other suitable orders as this court may deem fit and proper in the circumstances of the case. 4. The petitioner is assessee on the rolls of the first respondent doing execution of works contracts. The first respondent completed final assessment for the year 2006-07 under the CST Act by his order dated 18-2-2010. Aggrieved thereby the petitioner filed an appeal before the second respondent. By order dated 17-6-2010 the second respondent dismissed the said petition. Aggrieved thereby order of rejection, the petitioner filed further revision to the third respondent on 28- 6-2010, which is said to be pending consideration. The main appeal is pending before the second respondent. Despite the fact that the revision filed against the rejection of the stay is pending before the third respondent, the first respondent issued recovery notice dated 24-6-2010 seeking payment of balance tax of Rs.26,66,703/- within three days. Aggrieved thereby the present writ petition is filed. 5. Sri S.Dwarakanath, the learned counsel for the petitioner submits that since revision is pending before the third respondent, the first respondent was wholly unjustified in insisting payment of tax, as payment of tax would result in rendering infructuous. 6. Sri P. Balaji Varma, the learned Special Standing Counsel for Commercial tax would submit that the third respondent would dispose of the revision within one week. 7. Considering the facts and circumstances of the case, we deem it appropriate that the ends of justice would be met while directing the third respondent to dispose of the revision petition within one week from the date of receipt of a copy of this order. In the meanwhile, the first respondent is directed not to take any coercive steps for recovery of the disputed tax till revision petition is disposed of by the third respondent. Copy of the orders be communicated to the petitioner. 8. Accordingly, both the writ petitions are disposed of. No costs. ______________________________ JUSTICE B . PRAKASH RAO _______________________________________________ JUSTICE RAMESH RANGANATHAN 02-07-2010 I s L THE HONOURABLE SRI JUSTICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.15610 & 15589 OF 2010 COMMON ORDER Judgment of the Division Bench delivered by the Hon'ble Sri Justice B. Prakash Rao) Circulation Entry No. Date: 02-07-2010 COMPUTER No. 43 Court Master: I s L