IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 14011 of 2008 Between: M/s. G.S.Power Consultants, Madhuranagar, Hyderabad, Rep. by its Asst. Manager, Mr. B.Prasad. ..... PETITIONER AND 1 The Commercial Tax Officer, Vengalarao Nagar i Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, O/o. The Commissioner of Commercial Taxes, Govt. of A.P., Hyderabad. 4 The Dy. commercial Tax Officer, Vengalarao Nagar Circle, 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 issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 1st respondent in insisting for payment of the disputed tax even during the pendency of the appeal and stay application and initiating coercive action through the impugned notice in Form I Dt.26-6-2008 got issued through the 4th respondent under the provisions of A.P. Revenue recovery Act as illegal, arbitrary and high handed and set aside the same and restrain the 1st respondents from taking coercive steps for the recovery of the balance disputed tax Rs. 6,05,451/- from out of the total disputed tax Rs. 12, 10,950/- for the assessment year 2003-04 under the APGST Act pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal and pass such other order or orders. Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN W.P.NO. 14011 OF 2008 ORDER: (Per Smt. T. Meena Kumari, J) The writ petition is filed challenging the action of the 1st respondent in insisting the petitioner for payment of the disputed tax even during the pendency of the appeal and stay application and initiating coercive action through notice in Form I, dated 26-6-2008 issued by the 4th respondent under the provisions of A.P. Revenue Recovery Act and seeking direction to the respondents not to take coercive steps for the recovery of the balance disputed tax Rs. 6,05,451/- from out of the total disputed tax Rs. 12,10,950/- for the assessment year 2003-04 under the Andhra Pradesh General Sales Tax Act pending the appeal before the Hon'ble Sales Tax Appellate Tribunal. Heard learned counsel for the parties. The petitioner is the proprietary concern carrying on business in execution of work contracts and is a registered dealer under the Andhra Pradesh General Sales Tax Act and Central Sales Tax Act and is an assessee on the rolls of the 1st respondent. For the assessment year 2003-04 the petitioner’s assessment was completed by the 1st respondent on a net turnover of Rs.1,75,90,286/- by his proceedings dated 28.3.2007 levying tax and rejecting the claim of exemption on the turnover of goods moved from other states for execution of work contracts. The petitioner challenged the order of the 1st respondent by filing an appeal before the 2nd respondent who dismissed the said appeal. Aggrieved thereby, the petitioner filed further appeal before the Sales Tax Appellate Tribunal on 26.6.2008 which is pending. The petitioner also filed an application for stay before the 3rd respondent on 26.6.2008 seeking stay of recovery of the disputed tax pending appeal, but the 3rd respondent did not issue any notice for hearing of the stay application till date. While so, the 1st respondent issued the impugned notice on 26.6.2008 under the Revenue Recovery Act proposing to take coercive action. We are of the opinion that ends of justice would be met if the collection of disputed tax is stayed. Accordingly we stay the impugned notice subject to deposit of half of the disputed tax by the petitioner within a period of eight weeks from today and the respondents are directed not to take coercive steps for recovery of the disputed tax, pending appeal before the appellate authority. Any amount paid earlier shall be given credit to. The writ petition is accordingly disposed of. No order as to costs. ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J Dt.2.7.2008 KR ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Vengalarao Nagar i Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, O/o. The Commissioner of Commercial Taxes, Govt. of A.P., Hyderabad. 4 The Dy. commercial Tax Officer, Vengalarao Nagar Circle, Hyderabad 5. 2 CCs to GP for Commercial Taxes 6. 2 CD copies Form-NIC-OGS/WP{KSRANI}