WP/28229/2008 of M/s.Jyothi Offset Printers, Kothapet, Chirala,Prakasam Vs The Commercial Tax officer, chirala, Prakasam District on 26 December 2008

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH

AT HYDERABAD(Special Original Jurisdiction)FRIDAY, THE TWENTY SIXTH DAY OF DECEMBERTWO THOUSAND AND EIGHTPRESENT

THE HON'BLE MR JUSTICE GODA RAGHURAMand

THE HON'BLE MR JUSTICE SANJAY KUMAR

WRIT PETITION No.28229 of 2008

Between:

M/s.Jyothi Offset Printers, Kothapet, Chirala,Prakasam District, rep.byits Proprietor D.V.Ramesh,S/o.Kamalakara Ra R/o.Chirala

..... PETITIONER

AND

1 The Commercial Tax officer, chirala, Prakasam District 2 The Appellate Deputy Commisioner (CT),Guntur 3 The Joint Commissioner,(CT) (Legal), O/o.The Commissioner of Commercial Taxes,Nampally,Hyderabad

.....RESPONDENT(S)

Petition under Article 226 of the constitution of India praying that inthe circumstances stated in the Affidavit filed herein the High Court maybe pleased to issue any appropriate writ order or direction moreparticularly a writ of mandamus and grant stay of collection of the balanceof disputes tax of Rs.3,69,989/- from the petitioner and issue any other writorder or direction as this Hon`ble court may be pleased to deem fit andproper.

Counsel for the Petitioner:MR.DANTU.SRINIVAS

Counsel for the Respondent No.: GP FOR COMMERCIAL TAX

The Court made the following :

THE HON'BLE MR JUSTICE GODA RAGHURAM

and

THE HON'BLE MR JUSTICE SANJAY KUMAR

WRIT PETITION No.28229 of 2008

ORDER:(per the Hon’ble Sri Justice Goda Raghuram)

The petitioner was subjected to revised assessment for theassessment year 2002-03 and was held liable to pay tax of Rs.4,93,319/-by the order, dated 04-11-2004. Aggrieved thereby, the petitioner filed anappeal before the 2[nd] respondent claiming exemption for the entireturnover. The appeal was allowed on 15-02-2005. While so, the3[rd] respondent exercising powers under Section 20(2) of the APGST Act,1957 revised the appellate order of the 2[nd] respondent by the order, dated20-10-2008 determining the tax liability of the petitioner at Rs.4,93,319/-. Aggrieved thereby, the petitioner preferred an appeal before STAT on 12-12-2008 and has paid Rs.1,23,330/- towards 25% of the disputed tax asrequired under the provisions of the APGST Act, 1957. The petitioner hasinstituted this writ petition seeking stay of collection of the balance ofdisputed tax of Rs.3,69,989/-.

Heard the learned counsel for the petitioner and the learnedStanding Counsel for Commercial Taxes.

In the facts and circumstances of the case, the writ petition isdisposed of at the stage of admission, directing stay of collection of thebalance of disputed tax, pending disposal of the appeal of the petitionerbefore STAT, on condition that the petitioner deposits 50% of the disputedtax of Rs.4,93,319/- after taking credit for the amount of 25% depositedbefore STAT at the time of preferring an appeal i.e., an amount ofRs.1,23,330/-. The deposit shall be made before the 1[st] respondentwithin a period of four weeks from today, in default, the petitioner shall beliable to the entire amount of tax as determined by the 1[st] respondent. There shall be no order as to costs.

____________________

GODA RAGHURAM, J

Date: 26-12-2008

__________________

SANJAY KUMAR, J

Note:Issue C.C. in three days (B/o) Prv

To1.2CCs to2.2CD copies

Form-NIC-OGS/WP{TRK}

// TRUE COPY //

..... REGISTRARSECTION OFFICER