IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FOURTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE P.S. NARAYANA WRIT PETITION NO : 4695 & 4696 of 2008 Between: M/s. S. Lalaiah & Co., 3-2-130, L.B. Nagar 'X' Road, Hyderabad- 500074. Ranga Reddy Dist. Rep. by its Partner, Mr. S. Lalaiah ..... PETITIONER AND 1 The Commercial Tax Officer, Saroornagar Circle, Hyderabad. 2 The Secretary, Sales Tax Appelalate Tribunal, A.P., Hyderabad. 3 The Deputy Commercial Tax Officer, Miryalaguda. .....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 to issue writ of mandamus or any other appropriate writ, order or direction declaring the action of the Hon'ble Sales Tax Appellate Tribunal in not condoning the delay of five months two weeks three days in compliance of the orders of the Hon'ble Sales Tax Appellate Tribunal dated 11.06.2007 in TMP No.108 of 2007 in T.A.No.346/2007 for the assessment year 1999-2000 and when pending appeal before the Hon'ble Sales Tax Appellate Tribunal the 1st respondent has issued garnishee notice dt. 24.09.2007 and the 3rd respondent has issued Form No.4 dated 04.02.2008 under AP R.R.Act, and consequently condone the delay of five months two weeks three days in compliance of orders of the Hon'ble Sales Tax Appellate Tribunal for the assessment year 1999-2000 pending disposal of the appeal in T.A.No.346/07 before the Hon'ble Sales Tax Appellate Tribunal in the interest of justice and pass such other order or orders. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : COMMON ORDER: (per Hon’ble Sri Justice B.Prakash Rao) 1. Heard Sri C.V. Bhaskar Reddy, the learned Counsel appearing on behalf of the petitioner and Sri A.B. Krishna Koundinya, learned Standing Counsel on behalf of respondents and at their request the main Writ Petitions are taken up for disposal. 2. Since common question is involved in both these Writ Petitions, both the Writ Petitions are being disposed of by this Common Order. 3. The petitioner in both these Writ Petitions is assailing the garnishee notices issued towards recovery of amounts which are found to be due in respect of the matters which are pending before the Sales Tax Appellate Tribunal. The facts necessary for deciding the present Writ Petitions are that the petitioner is a works contractor exclusively for Roads and Buildings Department and registered as a dealer on the rolls of the 1st respondent under the A.P. General Sales Tax Act. It appears the 1st respondent by orders dated 27-2-2002 assessed the petitioner for the assessment years 1998-99 and 1999- 2000 and aggrieved by the same the petitioner preferred appeals before the Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad and by proceedings dated 31-5-2002 the said authority partly allowed the appeals of the petitioner and remanded the appeals to the assessing authority. Further it appears, the Additional Commissioner (CT) by orders dated 26-5-2006, purporting to exercise the revisional powers under Section 20 of the A.P. General Sales Tax Act, revised the proceedings of the Appellate Authority as against which the petitioner has filed Appeals viz., T.A.Nos.346/2007 and 345/2007 on the file of Sales Tax Appellate Tribunal and pending thereof sought stay in T.M.P.Nos.108/2007 and 107/2007 respectively wherein interim orders were granted subject to payment of 1/3rd of the amount. However, there was delay in compliance of the said interim orders and therefore the petitioner filed petition for extension of time and the Appellate Tribunal extended the time for compliance till 21-7-2007. As the petitioner could not comply the interim orders as directed and could comply with the same only on 7-1-2008, the petitioner made application on 21-1-2008 to condone the delay of five months two weeks and three days in making the payment on the ground that the delay in complying with the interim orders is neither willful nor deliberate but due to the circumstances beyond the control of the petitioner. However, the Appellate Tribunal in stead of passing any orders, has directed that the main Appeals can be disposed of on merits and posted the Appeals for final hearing on 5-3-2008, without passing any orders in the applications filed seeking extension of stay. Hence the present Writ petitions. 4. Having heard the Counsel, since the main Appeals are pending on the file of the Sales Tax Appellate Tribunal, we are not inclined to go into the merits and several of the contentions urged by the respective Counsel. In the facts and circumstances, since the petitioner has complied with the deposit of 1/3rd of the amount, though the same is deposited beyond the time which had been granted by the Appellate Tribunal, and inasmuch as now the petitioner is prepared to pay half of the amount in demand, taking note thereof, the Writ Petitions are disposed of directing continuance of the stay of collection of the disputed amount granted by the Appellate Tribunal pending disposal of the Appeals, subject to the condition of the petitioner depositing half of the amount in demand within a period of six weeks from today. It is needless to mention that the amounts which were already deposited by the petitioner shall be given due credit in computing the half of the amount directed to be deposited. It is also needless to mention that the Appeals will be taken up for hearing only after making deposit of half of the amount as directed above. 5. Accordingly, the Writ Petitions are allowed and the impugned garnishee notices should not be given effect to for a period of six weeks and also till disposal of the Appeals subject to the petitioner complying with the condition of depositing half of the amount as directed above. No costs. __________________ B.Prakash Rao,J ___________________ P.S. Narayana, J Date : 4-3-2008 AM ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{MSN}