Telangana High Court
WP/26830/2006 of M/s. Chandra Plastic Industries Vs The Commercial Tax Officer, on 28 December 2006
COURT OF JUDICATURE ANDHRA PRADESH AT HYDERABAD THE HON'BLE MR JUSTICE J.CHELAMESWAR and THE HON'BLE MR JUSTICE D.APPA RAO WRIT PETITION NO :26830 of 2006 Dated: 28th December 2006. Between: M/s. Chandra Plastic Industries, Prakasam District. ..... PETITIONER AND The Commercial Tax Officer,
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IN THE HIGH COURT OF JUDICATUREANDHRA PRADESH AT HYDERABAD
THE HON'BLE MR JUSTICE J.CHELAMESWARand THE HON'BLE MR JUSTICE D.APPA RAO
WRIT PETITION NO :26830 of 2006
thDated: 28 December 2006.
Between:M/s. Chandra Plastic Industries, Prakasam District.
AND
..... PETITIONER
The Commercial Tax Officer, Chirala, Prakasam Districtand others.
.....RESPONDENTS
THE HON’BLE SRI JUSTICE J.CHELAMESWARANDTHE HON’BLE SRI JUSTICE D.APPA RAO
W.P.NO.26830 OF 2006
ORAL ORDER:(Per the Hon’ble Sri Justice J.Chelameswar)
The petitioner is a proprietary concern and aregistered dealer both under the A.P.G.S.T. and C.S.TActs, carrying on business of manufacture and sale ofpolythene bags, etcetera.
For the assessment year 2000-01, thepetitioner’s liability for tax under the A.P.G.S.T. Act,came to be determined by an order of the 1[st]respondent dated 30-03-2002. The saidassessment order came to be revised by the 2[nd]respondent by his proceedings dated 25-05-2006,wherein the petitioner was found to be liable to pay ahigher amount of tax than was determined by theAssessing Authority. Aggrieved by the same, thepetitioner carried the matter in appeal before theSales Tax Appellate Tribunal. Simultaneously, thepetitioner also filed an application before the 3[rd]respondent seeking stay of the recovery of thedisputed tax, during the pendency of theabovementioned appeal. The said application wasrejected by the 3[rd] respondent by an order dated 28-09-2006. Hence, the present writ petition.
Heard the learned Government Pleader forCommercial Tax.
In the circumstances, we are of the opinion thatthe matter can be disposed of at this stage directing the respondents not to take any coercive steps forcollection of the disputed tax, during the pendency ofthe abovementioned appeal before the Tribunal, oncondition of the petitioner depositing 50% of thedisputed tax within a period of six weeks from today. The amount already paid, if any, towards the disputedtax, shall be given credit to while computing theabovementioned 50% deposit.
Accordingly, with the above direction, the writpetition is disposed of at the stage of admission.
----------------------J.Chelameswar, J
28[th] December 2006mrk
------------------D.Appa Rao, J