IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE THIRTEENTH DAY OF MARCH TWO THOUSAND AND NINE PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 4927 of 2009 Between: M/s.Praja Scale Centre, 15-1-69, Siddiamber bazar Hyderabad represented by its Managing partner Sri.Pawan Kumar Jain ..... PETITIONER AND 1 The Commercial Tax officer, N.S.Road circle Hyderabad 2 The Appellate Deputy Commissioner, Punjagutta Division Hyderbad 3 The Additional Commissioner (CT) Legal, Andhra Pradesh, Hyderabad .....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 issue a writ or order or direction particularly one in the nature of writ of mandamus granting stay of collection of the disputed tax of Rs.5,00,150/- for the assessment year 2004-05 under the APGST Act passed in Appeal No.C/93/2008-09 by the second respondent pending disposal of appeal before the second respondent or to pass such other suitable orders as this court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Division Bench of this Court made the following : Order follows 2nd page THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 4927 of 2009 JUDGMENT : (Per the Hon’ble Mrs.Justice T.Meenakumari) The writ petition is filed for a writ of mandamus seeking stay of collection of the disputed tax of Rs.5,00,150=00 for the assessment year 2004-05 under the APGST Act in Appeal No.C/93/2008-09 by the second respondent, pending disposal of appeal before the second respondent and to pass such other suitable orders as this court may deem fit and proper in the circumstances of the case. 2. It is stated that the petitioner is a dealer in weights and measures and is an assessee on the rolls of the first respondent. The first respondent by his proceedings dated 31-03-2009 completed final assessment under APGST Act for the assessment year 2004-05 determining the gross and net turnovers at Rs.66,89,097=00 and Rs.63,32,439=00 respectively. Aggrieved by the same, the petitioner preferred an appeal and stay application before the second respondent. The second respondent by his proceedings dated 22-01- 2009 in Appeal No.C/93/2008-09 has rejected the stay application. Aggrieved by the same, the petitioner preferred stay application seeking stay of collection of the disputed tax of Rs.5,00,150=00 before the third respondent. The third respondent heard the stay application and reserved for orders on 20-2-2009. Thereupon, the first respondent issued arrears notice dated 06-3-2009 requiring the petitioner to pay the balance tax of Rs.2,95,523=00 within three days failing which action would be taken as per APGST Act and Rules. 3. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. 4. 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, as per the impugned order, within a period of four weeks from the date of receipt of a copy of this order and the respondents are directed not to take coercive step for recovery of the tax, pending finalization 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. 5. With these directions, the writ petition is disposed of at the stage of admission. No order as to costs. JUSTICE T. MEENA KUMARI JUSTICE C.V. NAGARJUNA REDDY 13-3-2009. I s L N B : Furnish CC in two days. B/o. I s L