IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE L.NARASIMHA REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11486 of 2008 Between: M/s. Kesoram Cement Basanth Nagar, Karimnagar District, rep. by its Senior General Manager Finance, Mr. N. Hariharan. ..... PETITIONER AND 1 The Deputy Commissioner (CT), Karimnagar Division, Karimnagar. 2 The Assistant Commissioner (CT) (LTU), Karimnagar Division, Medak District. 3 The Joint Commissioner (CT) Legal, A.P., 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 Mandamus or any other appropriate writ, order or direction declaring the action of the 2nd respondent in issuing urgent notice dated 19.05.2008 in pursuance of second revision order passed by the 1st respondent dated 15.04.2008 when pending appeal before the Hon'ble Sales Tax Appellate Tribunal and stay application before the 3rd respondent, for the assessment year 2000-01 under CST Act, as arbitrary, contrary to the provisions of the CST Act, and also in violation of principles of natural justice and consequently grant stay of collection of disputed demand of Rs.4,93,852/- for the assessment year 2000-01 under CST Act, pending disposal of the appeal before Sales Tax Appellate Tribunal and pass other order or orders. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE L. NARASIMHA REDDY AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO. 11486 OF 2008 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) Petitioner is a unit of Kesoram Industries Limited and a registered dealer on the rolls of the Commercial Tax Officer, Peddapalli Circle. For the assessment year 2000-2001, the Commercial Tax Officer, by proceedings dated 27.10.2001, assessed the petitioner to tax levying tax at the rate of 16% against interstate sale of cement and at 4% against sales covered by ‘C’ Forms. The 1st respondent, exercising revisional powers, revised the assessment by proceedings dated 15.4.2008. Aggrieved thereby, the petitioner preferred an appeal before Sales Tax Appellate Tribunal on 22.5.2008. The petitioner also filed an application for stay before the 3rd respondent. In the meanwhile, the petitioner was called upon to pay the demanded tax within seven days, and was informed that, if he failed to do so, further proceedings would be taken against him. Since both the appeal and the stay application are still pending before the Tribunal, and the third respondent, respectively, ends of justice would be met if stay is granted pending disposal of the stay application before the 3rd respondent. There shall be stay of collection of the disputed tax subject to condition that the petitioner deposits 50% of the disputed tax within a period of two weeks from today. Amounts, if any, paid earlier shall be given credit to. The writ petition is disposed of accordingly. No order as to costs. _______________________ L. NARASIMHA REDDY, J _________________________ RAMESH RANGANATHAN, J Dt.28.5.2008 Note: CC of order be furnished in three days B/o Kr/asp ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Deputy Commissioner (CT), Karimnagar Division, Karimnagar. 2 The Assistant Commissioner (CT) (LTU), Karimnagar Division, Medak District. 3 The Joint Commissioner (CT) Legal, A.P., Hyderabad. 4. 2 CCs to GP for Commercial Tax, 5.2 CD copies Form-NIC-OGS/WP{MSN}