IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FOURTEENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 25034 of 2008 Between: M/s. Kanakamahalakshmi Rice & Groundnut Oil Mill, Cheepurupalli, Vizianagaram District, rep. by its Partner, Mr.V.Raja Rao. ..... PETITIONER AND 1 The Commercial Tax Officer, South Circle, Vizianagaram. 2 The Deputy Commissioner (CT) Vizianagaram Division, Vizianagaram. 3 The Joint Commissioner (CT) Legal, 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 a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent in LV (3)/676/2006, dated 17.10.2008 as illegal arbitrary and contrary to law and consequently restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs.93,225/- for the assessment year 2001-02 (APGST) pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam, and pass such other order or orders. Counsel for the Petitioner: KUM.K.UMA Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 25034 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled challenging the order of the 3r d respondent, dated 17-10-2008 and seeking a direction to the 1st respondent not to take any coercive steps for recovery of the disputed tax of Rs.93,225/- for the assessment year 2001-02 pending disposal of the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that aggrieved by the order of the 2nd respondent, an appeal has been ﬁled before the Sales Tax Appellate Tribunal, Visakhapatnam and the same is pending and that the petitioner has paid 25% of the disputed tax and for the balance amount, a stay application was ﬁled before the 3rd respondent. But the 3rd respondent rejected the stay petition. Taking advantage of the same, the 1st respondent is insisting for payment of the balance 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 appeal preferred before the Sales Tax Appellate Tribunal is pending and that the petitioner has already paid 25% of the disputed tax and at this juncture, if the stay is not granted and 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 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, 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 Ramesh Ranganathan Date: 14th November, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 25034 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 14/11/2008