IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9789 of 2009 Between: M/s. Kwality Construction & Engineers, Door No.20-35, Sanjeevanagar, Nandyal - 518 501, Kurnool District, represented by its Managing Partner, MR.V.Neelakanta Rao. ..... PETITIONER AND 1 The Commercial Tax Officer-I, Nandyal, Kurnool District. 2 The Deputy Commissioner (CT), Kurnool. 3 The Additional Commissioner (CT) Legal, 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 a Writ of Certiorari or any other appropriate writ or order or direction quashing the impugned order passed by the 3rd Respondent in CCTs Ref.No.L.III(3)/793/3008, dated 16.1.2009 as illegal, arbitrary, unjustified and contrary to the provisions of the Act and restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs.7,60,814/- for the assessment year 2001-02 under the APGST Act, pending disposal of the appeal in T.A.No.1214 of 2007 before the Sales Tax Appellate Tribunal. Counsel for the Petitioner: SRI S.DWARAKANATH Counsel for the RespondentS: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9789 of 2009 ORDER: (Per Hon’ble Smt. Justice T.Meena Kumari) This writ petition is filed seeking to quash the order dated 16.1.2009 passed by the 3rd respondent and to restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax for the assessment year 2001-02 under the APGST Act, pending disposal of the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that aggrieved by the revision order passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal and the petitioner has also filed a stay petition before the 3rd respondent for stay of recovery of the disputed tax pending disposal of the appeal before the Tribunal, but, the said stay petition was rejected by the 3rd respondent. Hence, the present writ petition has been filed. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader 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 preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending and that taking advantage of the proceedings issued by the 3rd respondent refusing to grant stay of collection of the disputed tax, pending the appeal before the Tribunal, coercive steps may be taken by the authorities and in these circumstances, if the stay is not granted and if the entire 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 Tribunal, 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 Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of eight weeks from today. However, it is made clear that the amount already 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 B. Chandra Kumar Date: 6th May, 2009 Gurc/nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B. CHANDRA KUMAR WRIT PETITION NO : 9789 of 2009 (Order of the Division Bench delivered by the Hon’ble Sri Justice T.Meena Kumari) 06.05.2009