IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO : 10013 of 2009 Between: M/s Nagarjuna Chemical Industries, D.No.10-35, Kothapeta, Ranga Reddy District, Dhone, Kurnool District, Rep by Legal Heir of the Deceased Proprietor Mrs. S.V.Tirupatamma. ..... PETITIONER AND 1 Deputy Commercial Tax Officer, Kurnool Circle - I, Kurnool. 2 Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool. 3 The Branch Manager, IndusInd Bank Limited, Kurnool Branch, Kurnool. 4 The Commercial Tax Officder-III, Kurnool. .....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 Writ of Mandamus or any other appropriate Writ or order or direction declaring the action of the 2nd respondent in rejecting to entertain the appeal vide endorsement dated 23.05.2008 for the period April, 2005 to September, 2007 under the CST Act, and copy of which received by the petitioner on 13.02.2009 without giving sufficient opportunity of being heard to the petitioner including personal hearing as arbitrary, un justified and consequently set aside the order of the 2nd respondent dated 23.05.2008. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE V.ESWARAIAH and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No : 10013 of 2009 O R D E R: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. The case of the petitioner is that originally her husband was the proprietor of M/s. Nagarjuna Chemical Industries and he died on 05- 07-2008 and that she is the legal heir of the deceased. As against the assessment order dated 05-02-2008, demanding to pay the tax of Rs.6,87,307/- under CST Act, 1956 read with the AP VAT Act, 2005, the petitioner filed an appeal before the second respondent-Appellate Deputy Commissioner(CT), on 24-03-2008. Due to the sudden demise of the petitioner’s husband, she could not pay 12.5% of the disputed tax, which is mandatory for entertaining the appeal. Meanwhile, the second respondent, by endorsement dated 23-05- 2008, rejected the appeal on the ground that the petitioner has not paid 12.5 % of the disputed tax. The petitioner took immediate steps to pay Rs.85,915/- to the first respondent towards 12.5% of the disputed tax. As the petitioner is willing to pay 12.5 % of the disputed tax, we feel it appropriate to set aside the endorsement dated 23-05-2008 in S.No.43/2008-2009. The petitioner is permitted to pay 12.5 % of the disputed tax and re-present the appeal within two weeks from the date of receipt of a copy of this order. It is open to the petitioner to file an application before the second respondent seeking recovery of the disputed tax. The respondents are directed not to take coercive steps against the petitioner for a period of four weeks. The writ petition is accordingly disposed of. No order as to costs. __________________ V.ESWARAIAH,J Date: 13-05-2009 ___________________________ VILAS V. AFZULPURKAR,J KLP