IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 25475 of 2008 Between: M/s. Lokesh Aqua Products (P) Ltd., D.No.13-16, Nidamanuru, Vijayawada, Krishna District, rep. by its Director Sri B.Venkat Rao. ..... PETITIONER AND The Commercial Tax Officer, Benz Circle, Vijayawada. .....RESPONDENT 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 of Mandamus or any other appropriate writ or order or direction declaring the action of the respondent in taking coercive steps to collect the disputed tax pursuant to the orders of the Appellate Deputy Commissioner (CT), Vijayawada dt. 27.06.2008 pending disposal of the appeal before the Sales Tax Appellate Tribunal, Addl. Bench, Visakhapatnam as illegal, arbitrary and contrary to law and consequently restrain the Respondent from taking any coercive steps for recovery of disputed tax of Rs.3,29,860/- for the assessment year 2003-04 under the APGST Act and pass such other order or orders. Counsel for the Petitioner:MR.G.NARENDRA CHETTY Counsel for the Respondent No.: GP FOR COMMERCIAL TAXES The Court made the following : HON'BLE MR JUSTICE GHULAM MOHAMMED AND HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION No.25475 of 2008 ORDER: (per the Hon’ble Sri Justice Ghulam Mohammed) This writ petition is filed seeking to issue a writ of Mandamus declaring the action of the respondent in taking coercive steps to collect the disputed tax pursuant to the orders, dated 27.06.2008, passed by the Appellate Deputy Commissioner (CT), Vijayawada, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam, as illegal and arbitrary. Admittedly, challenging the order, dated 27.06.2008 passed by the Appellate Deputy Commissioner (CT), Vijayawada, the writ petitioner preferred an appeal before the Sales Tax Appellate Tribunal and pending disposal of the said appeal, the writ petitioner filed the present writ petition with a prayer as referred to above. It is needless to mention that when once the writ petitioner has availed the alternative remedy of filing an appeal before the Sales Tax Appellate Tribunal, as provided under the provisions of the Andhra Pradesh General Sales Tax Act, we deem it appropriate to grant interim stay of the order, dated 27.06.2008, passed by the Appellate Deputy Commissioner (CT), Vijayawada, subject to the writ petitioner depositing ½ of the disputed tax within a period of six weeks from today. However, the amount already paid by the writ petitioner shall be given credit to. Subject to the above, the writ petition is disposed of. There shall be no order as to costs. ______________________________ JUSTICE GHULAM MOHAMMED ________________________________ JUSTICE B.SESHASAYANA REDDY 20th November 2008 Note: Issue CC in one week. B/o DR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Benz Circle, Vijayawada. 2 2CCs to GP for Commercial Taxes, High Court of A.P., Hyderabad. (OUT) 3 2CD copies