IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH 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 : 16470 of 2008 Between: M/s. Andhra Fuels Private Limited, 6-3-1110, 11 & 12, Amrutha Mall, Somajiguda, Hyderabad - 500 016, Rep. by its General Manager - Finance, Mr.S.Ravi Prasad. ..... PETITIONER AND 1 The Commercial Tax Officer, Srinagar Colony Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Punjagutta Division, 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 of Certiorari or any other appropriate writ or order or direction quashing the order of the 2nd respondent in P/41/2008-09, dated 14.7.2008 as illegal, arbitrary and contrary to law and consequently restrain the 1st Respondent from taking any coercive steps for recovery of balance disputed tax of Rs.33,58,382/- out of total disputed tax of Rs.45,40,235/- pending disposal of the appeal before the 2nd Respondent for the assessment year 2004-05 under the APGST Act, and pass such other order or orders. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of mandamus declaring order dated 14.07.2008 passed by the second respondent rejecting to stay the collection of disputed tax of Rs.33,58,382/- as illegal, arbitrary and contrary to the provisions of the A.P.G.S.T. Act, 1957 and consequently direct the respondent No.1 not to collect the disputed tax for the year 2004-05, pending appeal before the Second Respondent, the petitioner filed this writ petition. The petitioner is a Private Limited Company engaged in trading of natural gas and is a registered dealer on the rolls of the first respondent herein. The first respondent, has completed the assessment for the year 2004-2005 by his proceedings dated 31.3.2008, levying tax at 16% on the natural gas, treating the commodity under Entry 23 of the Sixth Schedule of the A.P.G.S.T. Act. The petitioner herein preferred an appeal against the said order before the Second Respondent and also filed an application seeking stay of collection of the disputed tax. But the second respondent, by order dated 14.07.2008, refused to grant stay of collection of the disputed tax. Hence, the present petition is filed. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the second respondent, the second respondent has refused to grant stay vide the order impugned herein. It is submitted that pursuant to the rejection of stay by the second respondent, the first respondent has issued notice dated 18.07.2008 demanding balance disputed tax and is contemplating to take coercive steps for recovery of the disputed tax. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. In the facts and circumstances of the case, we are of the opinion that the writ petition can be disposed of at the stage of admission directing the petitioner to deposit half of the due tax amount, as per the impugned order, within a period of eight weeks from today and 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. With these directions, the writ petition is disposed of. No order as to costs. ____________________ Justice T.Meena Kumari ________________________ Justice Ramesh Ranganathan July 30, 2008 Operative portion by wire. //BO// MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KURR}