IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SEVENTH DAY OF JUNE TWO THOUSAND AND TEN PRESENT THE HON'BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO. 15357 OF 2009 Between: Bharat Electronics Limited, Industrial Estate, Nacharam, Hyderabad, Rep. By its authorized signatory Smt. Padmasri Rangan ..... PETITIONER AND The Assistant Commissioner (CT) LTU), Saroornagar Division, Hyderabad and others .....RESPONDENTS The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) The petitioner assails the notice dated 27.7.2009 issued by the first respondent requesting the third respondent bank not to pay any amount to the petitioner subsequent to the receipt of notice, as the petitioner is in arrears of tax and consequently seeks to set aside the same directing the first respondent not to take any coercive steps for recovery of the disputed tax for the assessment year 2007-2008 pending appeal before the Sales Tax Appellate Tribunal. The petitioner company is a registered dealer on the rolls of the first respondent herein. The first respondent assessed the petitioner by order dated 29.10.2008 rejecting its claim that several goods dealt by it were taxable at 4% under the Central Sales Tax Act and instead applied 12.5% and determined the payable tax at Rs.67,31,80,084/- and after adjusting the input tax credit, the balance payable tax was determined at Rs.9,62,64,963/-. Aggrieved thereby, the petitioner preferred an appeal before the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, which was, however, dismissed by order dated 30.6.2009, without appreciating several contentions raised by the petitioner. Aggrieved by the said dismissal, the petitioner preferred appeal before the Sales Tax Appellate Tribunal and also moved stay petition before the second respondent, to avert the pressure for payment of the disputed taxes. The second respondent by order dated 27.01.2009, permitted the petitioner to deposit half of the disputed taxes. In compliance of the said order, the petitioner has deposited a sum of Rs.4,81,32,682/- pending appeal before the Sales Tax Appellate Tribunal. It is stated that pending appeal before the Sales Tax Appellate Tribunal and stay petition before the second respondent, the first respondent has issued letter dated 27.07.2009 to the third respondent bank to pay a sum of Rs.4,81,32,682/-, towards the balance disputed tax. Hence, the present writ petition. Heard learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. Recording the submission made by the learned counsel for the petitioner that the petitioner has already paid 50% of the demanded tax pending appeal before the Sales Tax Appellate Tribunal, we dispose of the writ petition directing the respondents not to take coercive steps for recovery of the balance disputed tax. Thus the interim stay granted by a Division Bench of this Court on 29.7.2009 shall continue pending appeal before the Sales Tax Appellate Tribunal. The Tribunal is directed to dispose of the Appeal as expeditiously as possible. No order as to costs ____________________ Justice T.Meena Kumari __________________________ Justice Nooty Ramamohana Rao June 7, 2010 MAS