IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 10092 of 2010 Dated: 28.4.2010 Between: M/s. Adithya Art Printers, Mukhtyargunj, Hyderabad rep., by its Partner Mr. Anil Kumar Vijaywargiya ..... PETITIONER AND 1 The Commercial Tax Officer, Maharajgunj Circle, Hyderabad 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 : 10092 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to grant stay of collection of the disputed tax for the period 2006-07 pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that aggrieved by the assessment order passed by the Commercial Tax Officer, Lad Bazar Circle, Hyderabad, it has preferred second appeal before the Sales Tax Appellate Tribunal and the same is pending. In the mean time, an application was filed before the 2nd respondent seeking stay of collection of the disputed sales tax pending disposal of the appeal and the same is also pending. While so, the authorities are trying to take steps for recovery of the disputed tax. 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 appeal filed before the Tribunal and the stay application filed before the 2nd respondent are pending and in the meantime, the respondents are trying to take steps for recovery of the disputed tax and in these circumstances, if the stay is not granted and 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, 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 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 Nooty Ramamohana Rao Date: 28th April, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :10092 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 28/04/2010