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 : 2458 of 2009 Dated: 10.6.2010 Between: M/s. India Gypsum Limited, rep., by its Regional Manager. ..... PETITIONER AND 1 Commercial Tax Officer, Nampally 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 : 2458 of 2009 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to grant stay of collection of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal, pursuant to the order passed by the 3rd respondent rejecting the stay petition on 23.1.2009. Challenging the assessment order passed by the 1st respondent, the petitioner has filed an appeal before the Sales Tax Appellate Tribunal. The petitioner also filed a stay petition before the 3rd respondent seeking stay of collection of the disputed tax during the pendency of the appeal before the Tribunal. But the 3rd respondent rejected the stay petition through the order impugned herein. Hence, the petitioner has filed the present writ petition. 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 by the petitioner is pending before the Tribunal and 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 before the 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 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. The Tribunal is directed to dispose of the appeal, within a period of three months from the date of receipt of a copy of this order. 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: 10th June, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :2458 of 2009 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 10/06/2010