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 : 9819 of 2010 Dated: 27.4.2010 Between: M/s. Captive Power System, Chenoy Trade Centre, Park Lane, Secunderabad, rep., by its Proprietor M.N. Sastry. ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, Nampally Station Road, 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 : 9819 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to declare the order dated 30.3.2010 passed by the 1st respondent in CCT’s Ref.No.L- V(1)/98/2010-II for the assessment year 2003-04 as illegal and contrary to the provisions of law. The case of the petitioner is that aggrieved by the order passed by the 2nd respondent, it has preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending. In the mean time, an application was filed before the 1st respondent seeking stay of collection of the disputed tax pending disposal of the appeal. But the 1st respondent passed the order impugned herein rejecting the stay application. 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 preferred by the petitioner is pending before the Tribunal and that the petitioner has already paid 25% of the disputed tax and in these circumstances, if the stay is not granted and 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, 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 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 Nooty Ramamohana Rao Date: 27th April, 2010 Note: Issue CC in two days B/O nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :9819 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 27/04/2010