IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FOURTH 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 : 15965 of 2008 Between: M/s. Variety Motors, 17-1-375/A/5, DMRL X Road, Santoshnagarm, Hyderabad - 500 059, rep. by its Sr. Assistant General Manager- Finance, Mr. R.Shyam Prasad Rao. ..... PETITIONER AND 1 The Deputy Commercial Tax Officer-II, Charminar Circle, Hyderabad. 2 The Appellate Deputy Comissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, A.P., Hyderabad. 4 The Commercial Tax Officer, Malakpet Circle, Hyderabad. 5 The State Bank of India, Prashantnagar Branch(Uppal), Hyderabad, rep. by its Branch Manager. .....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 of Mandamus or any other appropriate writ or order or direction setting aside the Notice in Form 206, dated 18.7.2008 issued by the 4th respondent to 5th respondent seeking recovery of disputed taxes of Rs. 3,79,562/-, Rs.4,08,205/- and Rs.2,92,546/- for the years 2005-2006, 2006-07 and 2007-08 ( up to November 2007) under the Andra Pradesh Value Added Tax Act, 2005 during pendency of stay application before 3rd respondent, as illegal, arbitrary and unjustified and set aside the same, and consequently restrain the 4th respondent from taking any coercive steps for recovery of disputed taxes of Rs.3,79,562/-, Rs.4,08,205/- and Rs.2,92,546/- for the years 205-06, 2006-07 and 2007- 08 ( upto November 2007) pending disposal of the appeals before the 2nd respondent, and pass Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent s: 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. 15965 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The present writ petition has been filed challenging the notice in Form 206, dated 18.7.2008 issued by the 4th respondent seeking recovery of the disputed tax from the petitioner. The petitioner is a registered dealer on the rolls of the 4th respondent under the provisions of the Andhra Pradesh Value Added Tax Act, 2005. The petitioner was engaged in business of trading in two wheelers manufactured by M/s. Hero Honda Motors Limited. The 1st respondent levied tax of Rs.3,79,562/-, Rs. 4,08,205/- and Rs.2,92,546/- for the years 2005-06, 2006-07 and 2007-08 respectively and passed assessment orders. The petitioner preferred appeals before the 2nd respondent challenging the orders of the 1st respondent on 23.5.2008. The petitioner also filed an application for stay of recovery of disputed tax, but the 2nd respondent refused to grant stay. Against the orders of the 2nd respondent refusing to grant stay, the petitioner preferred revision petition before the 3rd respondent on 8.6.2008 for stay of collection of balance of disputed tax, which is pending. In the meantime, the 1st respondent issued notice dated 18.7.2008 to the 4th respondent seeking payment of disputed tax within 7 days. After hearing the learned counsel for the parties, we are of the opinion that ends of justice would be met if the impugned notice is stayed and accordingly we stay the impugned notice subject to deposit of half of the balance 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.24.7.2008 NB: Operative portion by wire at party’s costs. /BO/ KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Deputy Commercial Tax Officer-II, Charminar Circle, Hyderabad. 2 The Appellate Deputy Comissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, A.P., Hyderabad. 4 The Commercial Tax Officer, Malakpet Circle, Hyderabad. 5 The State Bank of India, Prashantnagar Branch(Uppal), Hyderabad, rep. by its Branch Manager. 6. 2 CCs to GP for Commercial Tax 7. 2 CD copies Form-NIC-OGS/WP{KSRANI}