IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRD DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 28639 of 2009 Between: M/s. Hermes India, Visakhapatnam ..... PETITIONER AND 1 The Commercial Tax Officer, Chinna Waltair Circle, Visakhapatnam and another. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 28639 of 2009 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the order dated 21.8.2009 passed by the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam in T.A.No.1097 of 2005, whereby and whereunder the order dated 1.9.2005 passed by the 2nd respondent was confirmed. It is the case of the writ petitioner that questioning the assessment order dated 31.3.2005, an appeal was preferred before the 2nd respondent, but the same was rejected by order dated 1.9.2005 and it had carried the matter in appeal before the Sales Tax Appellate Tribunal and the Tribunal dismissed the appeal on the ground of non- payment of the admitted tax, but not on merits. Heard the learned Counsel on record and perused the material available on record. The learned Counsel for the petitioner submitted that the admitted tax had already been paid in the month of August, 2009 and the appeal may be ordered to be restored to file on condition of payment of 50% of the demanded tax. Having regard to the above submission and the facts and circumstances of the case, there shall be a direction to the appellate authority to restore the appeal but subject to the condition of the petitioner depositing 50% of the demanded tax on or before 31st March, 2010. It is needless to observe that the amount paid, if any, towards the disputed tax, shall be given credit to the above stipulated sum. With the above direction, the writ petition is disposed of. No order as to costs. __________________________ Justice T. Meena Kumari _____________________________ Justice Nooty Ramamohana Rao Date: 3rd March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 28639 of 2009 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 03/03/2010