HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2127 OF 2008 Dated:7.2.2008 Between: M/s Venkateswara Electricals, Rep., by its Proprietor E. Srinivasa Rao. ..Petitioner And 1. Deputy Commercial Tax Officer, Visakhapatnam and others. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2127 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to grant stay of collection of the disputed tax for the assessment period from April, 2005 to October, 2006 under the APVAT Act, in pursuance of the stay rejection orders of the 3rd respondent dated 6.11.2007, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The main grievance of the petitioner is that aggrieved by the order of the 2nd respondent, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal. The petitioner filed an application before the 3rd respondent seeking stay of collection of the disputed tax pending disposal of the appeal. But, the 3rd respondent rejected the stay. Having aggrieved by the same, the present writ petition has been preferred by the petitioner. 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 against the order of the 2nd respondent, an appeal is pending before the Sales Tax Appellate Tribunal and that the petitioner has already paid 42% of the total assessed tax and therefore, the 3rd respondent is not justified in rejecting the stay application at this stage. It is further contended that taking advantage of the rejection of stay, the authorities are insisting for payment of the disputed tax and at this juncture, if the relief of stay is not entertained and if the disputed tax is recovered, the very purpose of filing the appeal before Tribunal 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 Sales Tax Appellate Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of six 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 G. Rohini Date: 7th February, 2008 Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2127 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 07/02/2008