M/s Jai Laxminarayana & Company v. Deputy commercial Tax Officer
Case at a glance
Provisions considered
Judgment
Cause title
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 to issue any appropriate, writ, order or direction more particularly a Writ of Certiorari and call for the records on the file of the first respondent pertaining in Rc.No. DCTO/Old Arrears/2008-09 Dated 21.06.2008 and quash the same and issue any other Writ, Order or direction as this Hon'ble Court to Notice issued Counsel for the Petitioner: MR.DANTU.SRINIVAS 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. 14080 OF 2008
ORDER:
(Per Smt. T. Meena Kumari, J) The writ petition is filed challenging the demand notice dt. 21.06.2008 issued by the 1st respondent demanding the petitioner to pay tax of Rs.1,09,144/- under Andhra Pradesh Value Added Tax Act, 2005 and Central Sales Act. Heard the learned counsel for the parties. The petitioner was assessed to tax for the period of 2007-2008 under the provisions of APVAT Act, 2005 and Central Sales Tax Act. The petitioner filed an appeal against the assessment order and sought stay of collection of demanded tax during pendency of the appeal. The 2nd respondent rejected the stay application by order dated
13.5.2008. In the meanwhile the impugned demand notice was issued. We are of the opinion that ends of justice would have been met if stay was granted. Accordingly we stay the impugned demand notice subject to deposit of half of the demanded 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 demanded 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 // TRUE COPY // ..... REGISTRAR SECTION OFFICER To 1 Deputy commercial Tax Officer, Maharaj Gunj, Hyderabad. 2 Appellate Deputy Commissioner (CT), Punjagutta Division, Nampally, Hyderabad. 3. 2 CCs to GP for Commercial Taxes 4. 2 CD copies Form-NIC-OGS/WP{LS}
Precedent status how later indexed judgments have treated this case
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