IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE NINETEENTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20484 of 2008 Between: M/s.Berger Paints (India) Ltd.,Sy.No.133, Plassey Lanes MBN Reddy Estate,Malla Reddy Gardens, Boinpally Secunderabad, rep.by its Administrative Officer Mr.G.Srinivasa RAo ..... PETITIONER AND 1 The Commercial Tax officer, Osmangunj circle Hyderabad 2 The Deputy Commissioner (CT), Punjagutta Division Hyderabad 3 The Additional Commissioner (CT), Legal, O/o.The Commissioner of Commercial Taxes, Government of Andhra Pradesh, Hyderabad .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Aﬃdavit ﬁled herein the High Court will be pleased to issue an appropriate writ or order or direction more particularly one in the nature of writ of mandamus declaring the action of the 3rd respondent in dismissing the stay application ﬁled by the petitioner seeking stay of recovery of the disputed tax of Rs.12,10,393/- for the assessment year 2003-04 under the APGST Act through the impugned proceedings dated 29.8.2008 in CCTs.Ref.No.LIII(2)/589/2008 as illegal, arbitrary, high handed and to set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax of Rs.12,10,393/- for the assessment year 2003- 04 under the APGST Act pending disposal of the appeal before the Hon`ble Sales Tax Appellate Tribunal. Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20484 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled challenging the order, dated 29.8.2008 passed by the 3rd respondent in CCT’s Ref.No.LIII (2)/589/2008 for the year 2003-2004, and seeking a direction to restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax, pending disposal of the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that challenging the order passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal and the same is pending. The petitioner ﬁled a stay petition before the 3rd respondent. But the 3rd respondent refused to grant stay. Now, steps are being taken for collection of the disputed tax and in such course, the 1st respondent is insisting for payment of the disputed tax. Hence, the present writ petition has been filed. 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 petitioner has preferred an appeal before the Tribunal and the same is pending and at this juncture, if the stay is not granted and if 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 for the assessment year in question, 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. Subject to the above direction, the writ petition is disposed of. No order as to costs. ________________________ Justice T. Meena Kumari _________________________ Justice Ramesh Ranganathan Date: 19th September, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20484 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 19/09/2008