IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 7720 of 2010 Between: M/s. The Bath Shoppy, Beside Hotel Taj Deccan, Erramanzil, Hyderabad-500 482, rep., by its partner, Kaushik Doshi, Hyderabad ..... PETITIONER AND 1 The Additional Commissioner (CT) Legal, 2nd Floor, Commercial Taxes Complex, Nampally, Hyderabad and another. .....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 : 7720 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the action of the 2nd respondent in insisting the petitioner to deposit the disputed tax of Rs.9,41,563/- during the pendency of the stay petition before the 1st respondent. The case of the petitioner is that aggrieved by the orders of the Assistant Commissioner (CT) II and the Appellate Deputy Commissioner (CT), the petitioner has filed appeals before the Sales Tax Appellate Tribunal, Hyderabad and the same are pending. In the meantime, the petitioner has filed an application before the 1st respondent to grant stay of collection of the tax and the same is also pending. At this stage, the 2nd respondent is insisting for payment of the disputed tax. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the appeals preferred by the petitioner are pending before the Sales Tax Appellate Tribunal and that the petitioner had already paid 50% of the disputed tax and the stay application is also pending before the 1st respondent and at this stage, the authorities are insisting for payment 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 appeals would be defeated. In the facts and circumstances of the case and in view of the fact that the appeals are pending before the Sales Tax Appellate 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 appeals before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax within six weeks from today. However, it is made clear that the amounts 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: 15th April, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 7720 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 15/04/2010