IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9785 of 2009 Between: M/s.Anasuya Boat Builders & Furniture,Tallarevu-533463 East Godavari District, rep.by its Manging partner Mr.K.Sati ..... PETITIONER AND 1 The Commercial Tax officer, Jagannaickpur circle Kakinada, East Godavari District 2 The Deputy Commissioner (CT), Kakinada, East Godavari District 3 The Joint Commissioner (CT) Legal, Andhra Pradesh Hyderabad .....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 Certiorari or any other appropriate writ or order or direction quashing the impugned order passed by the 3rd respondent in CCTs.REf.LV(3)/106/2009 dated 3.3.2009 as illegal, arbitrary, unjustified and contrary to the provisions of the Act and restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax of Rs.3,31,429/- for the assessment year 2004-05 under the APGST Act pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam. Counsel for the Petitioner: KUM.K.UMA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9785 of 2009 ORDER: (Per Hon’ble Smt. Justice T.Meena Kumari) This writ petition is filed seeking to quash the order, dated 3.3.2009 passed by the 3rd respondent and to restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax of Rs.3,31,429/- for the assessment year 2004-05, pending disposal of the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that aggrieved by the revision order passed by the 2nd respondent as to the tax in question, an appeal has been preferred before the Sales Tax Appellate Tribunal and at the same time, the petitioner filed an application before the 3rd respondent seeking stay of collection of the disputed tax, but the said stay petition was rejected by the 3rd respondent. Hence, the present writ petition has been filed. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the petitioner has preferred an appeal before the Tribunal and the same is pending and that taking advantage of the proceedings issued by the 3rd respondent refusing to grant stay of collection of the disputed tax, pending the appeal, the 1st respondent is insisting for payment of the disputed tax and is contemplating to take coercive steps and in these circumstances, if the stay is not granted and if the entire disputed tax is recovered, the very purpose of filing the appeal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the Tribunal, without expressing any opinion on the merits of the case, we feel it a fit case wherein stay can be granted, but subject to certain conditions. Accordingly, there shall be stay of recovery of the disputed tax, pending disposal of the appeal before the Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of eight weeks from today. However, it is made clear that the amount already paid, if any, shall be given credit to the above- stipulated sum. Subject to the above direction, the writ petition is disposed of. No order as to costs. __________________________ Justice T.Meena Kumari __________________________ Justice B. Chandra Kumar Date: 6th May, 2009 Gurc/nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B. CHANDRA KUMAR WRIT PETITION NO : 9785 of 2009 (Order of the Division Bench delivered by the Hon’ble Sri Justice T.Meena Kumari) 06.05.2009