IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FIRST DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 18895 of 2008 Between: Aparna Constructions and Estates Private Limited, Company incorporated under the Companies Act 1956 Banjara Hills, Hyderabad, Rep. by its Authorized Signatory K. Satyananda Patnaik S/o. Late KGS Pandya, aged 46 yrs Occ: Private Service, R/o. Plot No. 822, Vivekanandanagar Colony, Kukatpally, Hyderabad. ..... PETITIONER AND 1 The Appellate Deputy Commissioner of Commercial Tax, Punjagutta Division, Hyderabad. 2 Commercial Tax Officer, Somajiguda Circle, Hyderabad. 3 Assistant Commissioner (CT) IV, Central Audit Unit, Hyderabad, Office of the Commissioner (C.T) Enforcement Wing, 3rd Floor, CT Complex, Nampally, 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 or order more particularly one in the nature of writ of Mandamus declaring the order of the 1st Respondent dt. 24-7-2008 in refusing to grant stay, as illegal, arbitrary and violative by jurisdictional errors and further direct that there will be stay of recovery, pending the Appeal NO. PV/16/2008-09 S.R. Sl. No. 79/2008-09 before the 1st respondent and pass such other order Counsel for the Petitioner: MR.M.V.DURGA PRASAD 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 24.07.2008 passed by the ﬁrst respondent rejecting to stay the collection of disputed tax of Rs.16,92,816/- as illegal, arbitrary and contrary to the provisions of the A.P.V.A.T. Act, 2005 and consequently direct the respondent not to collect the disputed tax for the year 2007-08, pending appeal before the ﬁrst respondent, the petitioner filed this writ petition. The petitioner is a Private Limited Company engaged in the business of construction and real estate and is a registered dealer on the rolls of the third respondent who is the Assessing Oﬃcer. The petitioner herein opted for composition on the turnover relating to the construction and selling of apartments. While so, the third respondent, who is Assessing Oﬃcer, issued demand notice dated 30.4.2008 raising a demand of Rs.19,34,647/- for the year 2007-2008 stating that the petitioner has under-declared the tax. Aggrieved thereby, the petitioner herein ﬁled appeal before the ﬁrst respondent in Appeal No. PV/16/2008-09 along with an application seeking stay of recovery, which was dismissed by the order impugned herein. Hence, this writ petition. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the ﬁrst respondent, the ﬁrst respondent has refused to grant stay vide the order impugned herein. It is further submitted that the petitioner has also paid 50% of the demanded tax, as per the demand raised by the third respondent. He contends that if stay is not granted pending appeal before the ﬁrst respondent, the petitioner will be put to serious hardship 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. Accordingly, we direct that there shall be stay of recovery of the disputed tax amount, subject to the condition of the petitioner depositing 50% of the demanded tax amount, as per the impugned order, within a period of six weeks from today, pending ﬁnalisation of the appeal by the Appellate Authority. It is made clear that the amount said to have been paid by the petitioner, shall be given credit to the above stipulated sum of 50%. With this direction, the writ petition is disposed of. No order as to costs. ____________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan September 1, 2008 Furnish copy in a week. //BO// MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{VSMI}