HONOURABLE SRI JUSTICE N.V. RAMANA AND HONOURABLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 37 of 2010 O R D E R:- (PER RR,J) Aggrieved by the order passed by the Joint Commissioner (CT) Legal, dated 11.09.2009, rejecting the petitioner’s application for stay pending disposal of the appeal filed by them before the Sales Tax Appellate Tribunal, the petitioner herein filed the present writ petition. The grievance of the petitioner, in short, is that while they had filed detailed objections before the Commissioner, but the Revisional Authority failed to take into consideration the objections filed by them before the Commercial Tax Officer, and had passed the order in revision solely on the ground that the petitioner had failed to file any objections before them. While the petitioner’s contention in this regard cannot be said to be without merit, but the fact remains, the order passed by the Joint Commissioner (CT) Legal, rejecting the stay application of the petitioner, is a reasoned order, and would not, ordinarily, have necessitated interference by this Court in proceedings under Article 226 of the Constitution of India. Since, however, the substantive appeal filed by the petitioner is pending before the Sales Tax Appellate Tribunal, we consider it appropriate to direct the respondents not to take any coercive steps for recovery of the disputed tax, pending disposal of the appeal by the Sales Tax Appellate Tribunal, on condition that the petitioner deposits 2/3rd of the disputed tax with the 2nd respondent within a period of six weeks from today. The amount, if any, already paid by the petitioner towards the disputed tax shall be given credit to. The writ petition is accordingly, disposed of with the above direction. No costs. _____________________ N.V.RAMANA, J ______________________________ RAMESH RANGANATHAN, J Date: 06.01.2010 lmv/ksr/asp