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 : 3479 of 2010 Between: M/s. Reliance Industries Limited, 6-3-666/B, 1st Floor, Deccan Chambers, Somajiguda, Hyderabad, rep., by its Manager. ..... PETITIONER AND 1 The Commercial Tax Officer, Narayanaguda Circle, Hyderabad and others. .....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 : 3479 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner challenging the notice dated 10.02.2010, issued by the 5th respondent insisting for payment of the balance disputed tax of Rs.2,80,41,480/- during the pendency of the appeal before the Sales Tax Appellate Tribunal, and seeking a direction to restrain the 5th respondent from taking any coercive steps for recovery of the balance disputed tax. The case of the petitioner is that questioning the final assessment order, dated 12.3.2007 passed by the 1st respondent, it had filed an appeal before the 3rd respondent and during the pendency of the same, it had obtained stay of recovery of the disputed tax subject to condition of payment of 50% of the disputed tax, vide order dated 26.6.2007 in W.P.No.13288 of 2007 and the petitioner-firm had paid 50% of the disputed tax. Subsequently, the said appeal was dismissed. Feeling aggrieved by the same, the petitioner-firm preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending. At this stage, the 5th respondent is insisting for payment of the balance disputed tax by way of the impugned notice. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the appeal preferred by the petitioner is pending before the Sales Tax Appellate Tribunal and that the petitioner had already paid 50% of the disputed tax and in these circumstances, if the entire 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 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 certain conditions. Accordingly, there shall be stay of recovery of the balance disputed tax, pending disposal of the appeal before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax, on or before 31st March, 2010. 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: 3rd March, 2010 Note: Communicate by wire At party’s costs (B/O) nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 3479 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 03/03/2010