Hyderabad-28 v. Commercial Taxes, Government of Andhra Pradesh, Hyderabad
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Cause title
Between: M/s. Glassy Impex, 10-3-89/A/B, R-5 Chambers, Ahaumayun Nagar, Hyderabad-28 Rep. by its Managing Partner Mr. Rafath Iqbal ..... PETITIONER
AND 1 The Commercial Tax Officer, Agapura Circle, Hyderabad. 2 The Deputy Commissioner (CT) Abids Division, Hyderabad. 3 The Joint Commissioner (CT) Legal O/o. The Commissioner of Commercial Taxes, Government of Andhra Pradesh, 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 3rd Respondent in dismissing the stay application filed by the petitioner through the impugned proceedings dt. 27-5-2008 in CCT's Ref. No. LV(1)/223/2008 as illegal, arbitrary and high handed and set aside the same and restrain the 1st Respondent from taking any coercive steps for the recovery of the disputed tax of Rs. 12,13,215/- for the assessment year 2002-03 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. 14082 OF 2008
ORDER:
(Per Smt. T. Meena Kumari, J) The writ petition is filed challenging action of the 3rd respondent in dismissing the stay application filed by the petitioner through the impugned proceedings dt. 27-5-2008 in CCT's Ref. No. LV(1)/223/2008 and seeking restraint against the 1st respondent from taking any coercive steps for the recovery of the disputed tax of Rs. 12,13,215/- for the assessment year 2002-03 under the Andhra Pradesh General Sales Tax Act pending disposal of the appeal before the Sales Tax Appellate Tribunal. Heard the learned counsel for the parties. The petitioner was assessed to tax for the period of 2002-2003 under the Andhra Pradesh General Sales Tax Act. The petitioner filed an appeal against the assessment order and sought stay of collection of disputed tax of Rs.12,13,215/- during pendency of the appeal. The 3rd respondent rejected the stay application by order dated
27.5.2008. In the meanwhile coercive steps were being taken by the 1st respondent to collect the disputed tax. We are of the opinion that ends of justice would have been met if stay was granted. Accordingly we stay the collection of disputed tax 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 Sales Tax Appellate Tribunal. Any amount paid earlier shall be given credit to. The writ petition is accordingly disposed of. No order as to costs. Dt.2.7.2008 KR ___________________ T. MEENA KUMARI, J _________________________ RAMESH RANGANATHAN, J // TRUE COPY // ..... REGISTRAR SECTION OFFICER To 1 The Commercial Tax Officer, Agapura Circle, Hyderabad. 2 The Deputy Commissioner (CT) Abids Division, Hyderabad. 3 The Joint Commissioner (CT) Legal O/o. The Commissioner of Commercial Taxes, Government of Andhra Pradesh, Hyderabad. 4. 2 CCs to GP for Commercial Taxes 5. 2 CD copies Form-NIC-OGS/WP{VSMI}
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