IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY SECOND DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20574 of 2008 Between: M/s Anuradha Apartments, Tenali, Rep by its Proprietor Smt. K. Anuradha, R/o. D.No.5-86-31, 1st line, Lakshmipuram, Guntur, Guntur District. ..... PETITIONER AND 1 The Commercial Tax Officer, Gandhi Chowk Circle, Tenali, Guntur District. 2 Joint 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 an order or direction or writ more particularly one in the nature of writ of Mandamus or any other appropriate writ declaring the action f the 2nd respondent in rejecting the stay application by its proceedings dated 15-07-2008 in CCT Ref.No.LV(4)/405/2008 for the assessment years 2005- 06 and 2006-07 under A.P.VAT Act, as arbitrary, contrary to law, weight of evidence and probabilities of the case and consequently grant stay of collection of the balance amount of the disputed tax of Rs.52,743/- out of disputed tax of Rs.1,06,008/- for the year 2005- 2006 and Rs.1,91,500/- for the period from April, 2006 to November, 2006 under A.P.V.A.T Act, pending disposal of the appeal before the Sales Tax Appellate Tribunal and pass Counsel for the Petitioner: MR.PRABHU NATH VASIREDDY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER(PER T HE HON’BLE SMT . JUST ICE T .MEENA KUMARI) Seeking a writ of mandamus declaring the order dated 15.07.2008 passed by the second respondent rejecting to stay the collection of disputed tax of Rs.1,06,008/- for the year 2005- 2006 and Rs.1,91,500/- for the period from April, 2006 to November, 2006 as illegal, arbitrary and contrary to the provisions of the A.P. V.A.T. Act and consequently to direct the respondents not to collect the disputed tax pending appeal before the Sales Tax Appellate Tribunal, the petitioner ﬁled this writ petition. The petitioner is a ﬁrm engaged in the construction and sale of apartments in Tenali in the name and style of M/s. Anuradha Apartments, Tenali, and is a registered dealer on the rolls of the ﬁrst respondent. While so, the ﬁrst respondent rejecting the claim, has levied tax on the entire purchase value of the materials purchased for twenty ﬂats. Aggrieved by the assessment orders, the petitioner ﬁled Appeal Nos. 58/2007-08/GNT and 59/2007-08/GNT for the tax period 2005-2006 and 2006-2007, which were dismissed by the Appellate Deputy Commissioner (CT), Guntur, by order dated 4.12.2007. Aggrieved thereby, the petitioner preferred further Appeals to the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam, and moved stay petition before the second respondent, which were dismissed by the order impugned in this writ petition. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. It is submitted by the learned counsel for the petitioner that though several contentions were raised before the second respondent, the second respondent has refused to grant stay vide the order impugned herein. He further contends that if stay is not granted pending Appeals before the Tribunal, the petitioner will be put to serious hardship. In the fats and circumstances of the case, we are of the opinion that the writ petition can be disposed of at the stage of admission. Accordingly, there shall be stay of recovery of the disputed tax, subject to the condition of the petitioner depositing 50% of the demanded tax amount, as per the impugned order, within a period of six weeks from today, pending ﬁnalisation of Appeals by the Tribunal. It is made clear that the amount, if any, paid by the petitioner, shall be given credit to the above stipulated sum of 50%. With this direction, the writ petition is disposed of at the stage of admission. No order as to costs. ___________________ Justice T.Meena Kumari _______________________ Justice Ramesh Ranganathan September 22, 2008 MAS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{LS}