IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SECOND DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19020 of 2008 Between: M/s. Sri Venkateshwara Cashew Manufacturers, Vetapalem, Prakasam District, represented by its Proprietor, Mr.V.Suresh Kumar. ..... PETITIONER AND 1 The Commercial Tax Officer, Chirala, Prakasam District. 2 The Deputy Commissioner (CT) Nellore Division, Nellore. 3 The Joint Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, Government of Andhra Pradesh, 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 an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 3rd respondent in rejecting the stay applications ﬁled by the petitioner seeking stay of recovery of disputed tax of Rs.85,499/- for the assessment year 2001-2002 under the APGST Act through the impugned orders in CCT's Ref.No.LV(4)/422/2008-II dated 29.07.2008 as illegal, arbitrary and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of disputed tax of Rs.85,499/- for the assessment year 2001-2002 under the APGST Act and to pass such other order. Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: SRI K. RAJI REDDY, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19020 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled seeking to declare the action of the 3rd respondent in rejecting the application ﬁled by the petitioner seeking stay of recovery of the disputed tax for the assessment year 2001-2002 through the orders in CCT's Ref.No.LV(4)/422/2008-II dated 29.07.2008, as illegal and arbitrary and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax. It is the case of the petitioner that against the revision orders passed by the 2nd respondent on 6.7.2005, an appeal has been preferred before the Sales Tax Appellate Tribunal. The petitioner also moved an application seeking stay of collection of the disputed tax, before the 3rd respondent. But the 3rd respondent rejected the same. Now, the steps are being taken for collection of the disputed tax. Hence, the present writ petition has been filed. 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 preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending and that the stay petition moved before the 3rd respondent was rejected and pursuant to the same, a notice has also been issued to the petitioner and in these circumstances of the case, 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 Sales Tax Appellate 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 for the assessment year in question, 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 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: 2nd September, 2008 Nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19020 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 2/09/2008