WP/27167/2006 of M/s.Guntupalli Venkata Rao, Vs Joint Commissioner (CT)(Legal), A.P.,. on 29 December 2006

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD

(Special Original Jurisdiction)

FRIDAY, THE TWENTY NINTH DAY OF DECEMBERTWO THOUSAND AND SIX

PRESENT

THE HON'BLE MR JUSTICE J.CHELAMESWARAND

THE HON'BLE MR JUSTICE D.APPA RAO

WRIT PETITION No.27167 OF 2006

Between:

M/s.Guntupalli Venkata Rao,Sekur, Chebrolu Mandalam,Guntur District, rep. by its ProprietorMr.G.Venkata Rao

AND

..... PETITIONER

The Joint Commissioner (CT) Legal, A.P.Hyderabad, and another.

....RESPONDENTS

THE HON'BLE MR JUSTICEJ.CHELAMESWARAND THE HON'BLE MR JUSTICED.APPA RAO

WRIT PETITION No.27167 OF 2006

O R D E R(Per Sri Justice J.Chelameswar)

The petitioner, being a proprietary concern carrying on the business inworks contracts, is registered as dealer on the rolls of the second respondentunder the A.P. General Sales Tax Act. For the assessment year 2002-2003, theliability of the petitioner towards tax under the said Act was assessed by thesecond respondent by his proceedings dated 20.08.2005. The petitionerchallenged the same before the concerned Deputy Commissioner, Guntur byway of appeal. The said appeal was dismissed by an order dated 20.06.2006. Aggrieved by the same, the petitioner carried the matter in a further appealbefore the Sales Tax Appellate Tribunal. Along with the appeal, the petitioneralso filed an application before the first respondent seeking stay of recovery ofthe disputed tax during pendency of the appeal. The first respondent by hisorder dated 10.10.2006 rejected the said application. Hence, the present writpetition.

Heard the learned Government Pleader.

In the circumstances, we are of the opinion that the writ petition can bedisposed of at the admission stage itself by directing the respondents not totake any coercive steps for recovery of the disputed tax on condition thepetitioner deposits 50% of the disputed tax, as determined by the 2[nd] respondent, within a period of six weeks from today. The amount of tax, ifany, paid already with reference to the assessment year in question, shall begiven credit while computing the above-mentioned amount of 50%.

With the above direction, the writ petition is disposed of.

29[TH] DECEMBER, 2006PGS

JUSTICE J.CHELAMESWAR

-----------------------------

JUSTICE D.APPA RAO

THE HON'BLE MR JUSTICEJ.CHELAMESWARAND THE HON'BLE MR JUSTICED.APPA RAO

WRIT PETITION No.27167 OF 2006(Per Sri Justice J.Chelameswar)

29[TH] DECEMBER, 2006