HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:1448 OF 2008 Dated:30.01.2008 Between: M/s. Vijaya Slabs Company, Bethamcherla Village & Mandal, Kurnool District, A.P., rep., by its Partner P. Madduletaiah ..Petitioner And 1. The Additional Commercial Tax Officer (CT), Legal, A.P., II Floor, C.T. Building, M.J. Road, Nampally, Hyderabad and others. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:1448 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the action of the first respondent in rejecting the stay petition filed by the petitioner vide order dated 22.1.2008 in CCT’s Ref.No.L III (3)/51/2008 as illegal and arbitrary and consequently, to grant stay of collection of the disputed tax of Rs.3,00,799/- for the assessment year 1998-99 pending disposal of the appeal before the Sales Tax Appellate Tribunal. The main grievance of the petitioner is that challenging the order of the Appellate Deputy Commissioner (CT) Kurnool, an appeal has been preferred before the Sales Tax Appellate Tribunal and the same is pending. While so, the petitioner moved an application before the 1st respondent seeking stay of collection of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal. But the said application was rejected. Having aggrieved by the same, the present writ petition is filed by the petitioner. Heard the learned Counsel 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 appeal as to the assessment order is pending before the Sales Tax Appellate Tribunal and at this stage, the 1st respondent is not justified in rejecting the stay application. It is further contended that taking advantage of the rejection of stay, the assessing authority is trying to take coercive steps and in these circumstances, if the relief as to the stay of the proceedings is not entertained and if the recovery of the disputed tax is effected during the pendency of the appeal, the very purpose of filing the said appeal, which is a statutory remedy that is available to the aggrieved party, would be defeated. In the facts and circumstances of the case and in view of the pendency of the appeal 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of disputed tax till the disposal of the appeal pending before the Sales Tax Appellate Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax within a period of six (6) 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 G. Rohini Date: 30th January, 2008 Note: Communicate by wire At party’s costs (BO) Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:1448 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 30/01/2008