Judgment · High Court

(Per Smt. T. Meena Kumari, J) The present writ petition has been filed challenging the notice in Form 206, dated 18.7.2008 issued by the 4th respondent seeking recovery of the disputed tax from the petitioner. The petitioner is a registered dealer on the rolls of the 4th respondent under the provisions of the Andhra Pradesh Value Added Tax Act, 2005. The petitioner was engaged in business of trading in two wheelers manufactured by M/s. Hero Honda Motors Limited. The 1st respondent levied tax of Rs.3,79,562/-, Rs. 4,08,205/- and Rs.2,92,546/- for the years 2005-06, 2006-07 and 2007-08 respectively and passed assessment orders. The petitioner preferred appeals before the 2nd respondent challenging the orders of the 1st respondent on 23.5.2008. The petitioner also filed an application for stay of recovery of disputed tax, but the 2nd respondent refused to grant stay. Against the orders of the 2nd respondent refusing to grant stay, the petitioner preferred revision petition before the 3rd respondent on 8.6.2008 for stay of collection of balance of disputed tax, which is pending.

In the meantime, the 1st respondent issued notice dated 18.7.2008 to the 4th respondent seeking payment of disputed tax within 7 days. After hearing the learned counsel for the parties, we are of the opinion that ends of justice would be met if the impugned notice is stayed and accordingly we stay the impugned notice subject to deposit of half of the balance disputed tax amount 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. If 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.24.7.2008 NB: Operative portion by wire at party’s costs. /BO/ KR // TRUE COPY // ..... REGISTRAR SECTION OFFICER To 1 The Deputy Commercial Tax Officer-II, Charminar Circle, Hyderabad.

2 The Appellate Deputy Comissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, A.P., Hyderabad. 4 The Commercial Tax Officer, Malakpet Circle, Hyderabad. 5 The State Bank of India, Prashantnagar Branch(Uppal), Hyderabad, rep. by its Branch Manager. 6. 2 CCs to GP for Commercial Tax 7. 2 CD copies Form-NIC-OGS/WP{KSRANI}