THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN PER THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.13569 OF 2010 DT.16.06.2010 Between: M/s.Hindustan Pulverizing Mills Limited, Plot No.65, Mamatha Nagar Colony, Nagole, Hyderabad, rep.by its Commercial Manager Mr.J.Samba Murthy, S/o.S.Janakiraman, R/o.Hyderabad. ……..Petitioner Vs. The Commercial Tax Officer, Hyderabad Circle, II Floor, Kakathiya Complex, Nampally, Hyderabad And two others ……..Respondents. O R D E R: (per the Hon’ble Sri Justice Ramesh Ranganathan) Heard Sri T. Ramesh Babu, learned counsel for the petitioner and Sri P. Balaji Varma, Learned special standing counsel for Commercial Taxes. At their request, the writ petition is being taken up for disposal at the stage of admission. 2. The petitioner is a registered dealer on the file of the first respondent. The assessment for the year 2004-05, was finalized by the first respondent on 11.02.2008 allowing certain exemptions. The second respondent sought to revise the said order and, after putting the petitioner on notice, passed an order under Section 20(2) of the Act. Against the order passed in revision by the second respondent, the petitioner preferred appeal before the Sales Tax Appellate Tribunal, which is said to be still pending. Pending disposal of the appeal by the Sales Tax Appellate Tribunal, the petitioner filed an application seeking stay before the third respondent who, by his order dated 09.04.2010, rejected the stay petition. 3. Sri T.Ramesh Babu, learned counsel for the petitioner, would raise several contentions in challenge to the order of the third respondent rejecting the stay application. However, having regard to the fact that a substantive appeal filed by the petitioner is still pending before the Sales Tax Appellate Tribunal, it would be wholly inappropriate for this Court to examine these contentions on merits, since all the contentions raised in this writ petition can as well be examined in the appeal pending before the Sales Tax Appellate Tribunal. 4. We consider it appropriate, therefore, to direct the respondents not to take any coercive steps for recovery of the tax due, pending disposal of their appeal by the Sales Tax Appellate Tribunal, on condition that the petitioner deposits 50% of the tax due with the assessing authority within a period of eight weeks from today. The amount, if any, already paid towards the tax due shall be given credit to. 5. Subject to the above, the writ petition is disposed of. No costs. ________________ B.PRAKASH RAO J., ________________________ RAMESH RANGANATHAN J., Dt.16.06.2010 Note: Issue copy within three days. B/o. Rns