IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY FOURTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13185 of 2008 Between: M/s. Anand Cine Service, C-19 Film Nagar Jubilee Hills, Hyderabad Rep.by its Partner P.Kiran S/o.P.B.V.S V.Gopal Rao ..... PETITIONER AND Commercial Tax Officer, Jubilee Hills Circle 7th Floor Mayur Kushal Complex Gunfoundry Abids Hyderabad .....RESPONDENT 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 direction more particularly one in the nature of writ of Mandamus is declaring the impugned order dt.04-06- 2008 passed by the respondent in Proc No.Un- regd/2000-01/APGST as illegal arbitrary unjust and contrary to the principles of natural justices and fair play and consequently set aside the same and to pass Counsel for the Petitioner: MR.T.RAMESH BABU 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 04.06.2008 passed by the respondent in Proc.No.Un- regd/2000-01/APGST as illegal, arbitrary unjust and contrary to the principles of natural justice, and consequently to set aside the same, the petitioner filed this writ petition. The petitioner is a partnership firm engaged in rendering services to another firm namely M/s. Anand Cine Service, Chennai on commission basis, insofar as the activities of the said firm are concerned within the State of Andhra Pradesh and it is not related to any activity of sale or purchase of goods. While so, the Assistant Commissioner (CT) (Intl.), Punjagutta Division, Hyderabad, assessed the petitioner provisionally by order, dated 26.3.2004 in Case No. 30/2000-01, which was appealed against by the petitioner before the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad in Appeal No.P/49/2004-05. The said appeal was allowed by order, dated 27.5.2004. Pursuant thereto, the Commercial Tax Officer, Jubilee Hills Circle, Hyderabad, by order dated 31.3.2007 in PJT/10/-/2000-01 has observed that the petitioner need not pay any tax, on the strength of the order made in the above Appeal. But the Additional Commissioner (CT) Legal, which is the Revisional Authority, has proposed to revise the order dated 27.5.2004 made in the above Appeal and passed an order dated 9.5.2008 confirming the proposed levy of tax setting aside the order made in the appeal. Aggrieved by the order passed by the Revisional Authority, the petitioner preferred an Appeal before Sales Tax Appellate Tribunal along with a stay petition, which are pending. In the meanwhile, the respondent herein has passed the impugned order dated 4.6.2008 giving effect to the order of the Revisional Authority dated 9.5.2008 and raised a demand of Rs.13,12,588/-. Hence, this writ petition. It is submitted by the learned counsel for the petitioner that since the Appeal as well as stay application are pending before the Sales Tax Appellate Tribunal, the respondent is contemplating to take coercive steps for recovery of the disputed tax, which is subject of the appeal before the Tribunal. 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 respondent is directed not to take coercive steps 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. ____________________ T.MEENA KUMARI, J. __________________________ RAMESH RANGANATHAN, J. JUNE 24, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{TRK}