IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD THE HON’BLE MR. JUSTICE J.CHELAMESWAR And THE HON’BLE MR. JUSTICE D.APPA RAO WRIT PETITION NO. 23815 OF 2006 Between: M/s. Tejaswi Enterprises, Machilipatnam, Krishna District, Rep. by its Proprietor Mr.M.Ganesh Kumar Petitioner AND The Joint Commissioner of Commercial Taxes (Legal), O/o: The Commissioner of Commercial Taxes, Commercial Tax Building, MG Road, Nampally, Hyderabad and two others Respondents Dated: 17th November, 2006 ORAL ORDER: (Per the Hon’ble Sri Justice J.Chelameswar) The petitioner is a proprietary concern carrying on business of selling bottled soft drinks and is a registered dealer on the rolls of the third respondent under the Andhra Pradesh General Sales Tax Act, 1957. For the assessment year 2004-2005, the liability of the petitioner under the A.P. General Sales Tax Act came to be provisionally assessed by the third respondent by his order dated 17.02.2006. Aggrieved by the same, the petitioner carried the matter in appeal before the Second Respondent herein. Along with the appeal, the petitioner also filed an application seeking stay of recovery of the disputed tax. The said application was rejected by the second respondent by his order dated 22.06.2006. Aggrieved by the same, the petitioner carried the matter in revision before the first respondent unsuccessfully. Hence, the present writ petition is filed with the following prayer: “…For the reasons stated in the accompanying affidavit, the petitioner prays that this Hon’ble Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of writ of Mandamus declaring the impugned proceedings of the first respondent in the CCT’s Ref. No.LV(2)/1401/2006 dated 28.10.2006 dismissing the stay petition filed by the petitioner firm for assessment year 2004-2005 (Provl.) (Oct-04 to Mar-05) as illegal, arbitrary, improper, unjust and without application of mind, as it amounts to collection of tax more than 12% and that too from two dealers in view of the revisions/proceedings issued by the revisional assessing authorities on the manufactures levying tax on the alleged rental values @ 12% in terms of Entry-21 of the 6th Schedule to the APGST Act and consequently, directing the third respondent not to take coercive steps for recovery of the tax in dispute for the above mentioned assessment years, pending disposal of the appeal petition on the file of Sales Tax Appellate Tribunal Additional Bench At Visakhapatnam and grant such other relief or reliefs as are deemed fit and proper in the circumstances of the case…” Heard the learned Government Pleader. In the circumstances, we are of the opinion that this writ petition can be dispose at the stage of admission, by directing the respondents not to take any coercive steps for recovery of the disputed tax, on the condition of the petitioner depositing 50% of the disputed tax within six weeks from today. The amount, if any, already paid towards the disputed tax, shall be given credit to, while computing the said 50% of the amount. The writ petition is accordingly disposed of. No order as to costs. _______________ J.Chelameswar, J. ____________ D.Appa Rao, J. November 17, 2006 MAS.