IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FOURTH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23169 of 2008 Between: M/s Pavan Electornics, 4-1-711/1, M.J.Market, Hyderabad Rep by its Proprietor, Mr.Pavan Kumar Ahuja. ..... PETITIONER AND 1 The Appellate Depputy Commissioner(CT), Secunderabad Division Hyderabad. 2 The Commercial Tax officer, Sultan Bazar Circle, Hyderabad. .....RESPONDENTS 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 writ of mandamus or any other appropriate Writ or order or direction declaring the action of the 1st respondent in rejecting the stay application by proceedings, dated 01.10.2008 in Appeal No.A/49/08-09/V without considering any contentions of the petitioner much less not even referring them, as arbitrary, contrary to law and in violation of principles of natural justice and rule of law and consequently grant stay of collection of disputed tax of Rs.4,25,933/- for the period April, 2005 to September, 2007 pending disposal of the appeals before the 1st respondent. Counsel for the Petitioner: SRI.SHAIK JEELANI BASHA Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23169 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled seeking to declare the action of the 1st respondent in rejecting the stay application by proceedings, dated 01.10.2008 in Appeal No.A/49/08-09/V, as arbitrary and illegal and consequently, to grant stay of collection of the disputed tax of Rs.4,25,933/- for the period April, 2005 to September, 2007 pending disposal of the appeal before the 1st respondent. It is the case of the petitioner that against the assessment proceedings of the 2nd respondent, an appeal has been ﬁled before the 1st respondent. Along with the appeal, the petitioner also ﬁled a petition seeking stay of collection of the disputed tax. But the 1st respondent rejected the stay petition. Taking advantage of the same, the 2nd respondent may take coercive steps for collection of the disputed tax. Hence, the present writ petition has been filed by the petitioner. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the petitioner has ﬁled an appeal before the 1st respondent and that the petitioner has already paid 12.5% of the disputed tax at the time of ﬁling the appeal and that the stay petition ﬁled along with the appeal was rejected and taking advantage of the same, the 2nd respondent may take coercive steps and in these circumstances, if the relief of stay is not granted and if the disputed tax is recovered, the very purpose of ﬁling the appeal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the 1st respondent, without expressing any opinion on the merits of the case, We feel it a ﬁt case wherein stay can be granted, but subject to certain conditions. Accordingly, there shall be stay of recovery of the disputed tax pending disposal of the appeal before the 1st respondent subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of six weeks from today. However, it is made clear that the amount paid if any, shall be given credit to the above stipulated sum. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 24th October, 2008 Nn/Gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:23169 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 24/10/2008