IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SECOND DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE DR. JUSTICE G.YETHIRAJULU WRIT PETITION NO : 3684 of 2008 Between: M/s.Devi Enterprises Masab TaNK,Hyderabad, Rep. by its Proprietor Mr.C.T.Rao, ..... PETITIONER AND 1 The Commercial Tax Officer, Jubili Hills, Hyderabad. 2 The Appellate Deputy Commissioner ( CT ), Punjagutta Division. 3 The Additional Commissioner ( CT ), Legal, O/o. The Commissioner of Commercial Taxes, Andra Pradesh, 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 to issue an appropriate writ, order or direction more particularly one in the nature writ of Mandamus declaring the action of the 3rd respondent in dismissing the stay application filed by the petitioner through the impugned orders in proceedings No. CCT'S Ref:LIII(20/923/2007 Dt.8-1- 2008 as illegal arbitrary and highhanded and set aside the same and consequently restrain the 1st respondent from taking any coercive steps for recovery of balance disputed tax of Rs.4,62,345/- from out of the total disputed tax of Rs. 7,43,644/- pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal and pass such other order or orders a this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER(Per the Hon’ble Smt. Justice T. Meena Kumari) Seeking a writ of mandamus declaring order dated 8.1.2008 made in Appeal No. P/44/2007-08 rejecting to stay the collection of disputed tax of Rs.4,62,345/- as illegal, arbitrary and contrary to the provisions of the A.P.G.S.T. Act, 1957 and consequently direct the first respondent not to collect the disputed tax of Rs. 4,62,345/- for the assessment year 2003-2004, pending Appeal before the Appellate Tribunal. The petitioner is a proprietary concern and is registered on the rolls of the first respondent herein. For the assessment year 2003-2004, the first respondent completed the assessment by proceedings dated 30.3.2007 on the gross and net turn over of Rs.1,24,47,737/- and Rs.1,02,71,641/- rejecting the claim of exemption on the disputed turnover of Rs.92,95,552/-. Assailing the same, the petitioner filed appeal before the second respondent, which was rejected by order, dated 24.9.2007. the same was assailed by the petitioner before the Sales Tax Appellate Tribunal. The petitioner also preferred stay petition before the third respondent, which was dismissed by the order, dated 8.1.2008. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the third respondent, he refused to grant stay vide the order impugned herein. It is submitted that pursuant to the rejection of stay by the third respondent, the first respondent is contemplating to take coercive steps for recovery of the disputed tax. 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 disputed tax amount within a period of six weeks from today and the respondents are directed not to take coercive step for recovery of the tax, pending finalisation of the appeal by the Appellate Authority, which is subject matter of dispute in the Appeal before 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. _____________________ Dr.G.YETHIRAJULU, J. February 22, 2008 Operative portion by wire at party’s costs //BO// MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Jubili Hills, Hyderabad. 2 The Appellate Deputy Commissioner ( CT ), Punjagutta Division. 3 The Additional Commissioner ( CT ), Legal, O/o. The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 4. One CC to the Mr. Bhasker Reddy Vemiredy, Advocate. 5. Two CCs to the Spl. SC for Commercial Taxes 6 2CD copies