IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9867 of 2009 Between: M/s. Gopal Brothers, 15-9-61/B, Maharajgunj, Hyderabad, Rep. by its Proprietor Mr. Rajgopal Darak, S/o. Late Brij Gopal Darak. ..... PETITIONER AND 1 Commercial Tax Officer, Maharajgunj Circle, Hyderabad. 2 Joint Commissioner (CT) Legal, Oo. Commissioner of Commercial Taxes, Government of Andhra Pradesh, Hyderabad. .....RESPONDENT(S) 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 Mandamus any other appropriate Writ or order or direction to declare the re-assessment order dated 31-03- 2005 for the assessment year 2001-02 under the Act passed by 1st Respondent as contrary to law and consequently grant stay of collection of disputed sales tax of Rs. 1,89,463/- for the assessment year 2001-02 under the Act against which the appeal is pending before the Sales Tax Appellate Tribunal of Andhra Pradesh pursuant to the stay petition filed before the 2nd Respondent. Counsel for the Petitioner: SRI TEJPRAKASH TOSHNIWAL Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9867 of 2009 ORDER: (Per Hon’ble Smt. Justice T.Meena Kumari) This writ petition is filed seeking to declare the reassessment order dated 31.3.2005 for the assessment year 2001-02 passed by the 1st respondent, as illegal and arbitrary and consequently, to grant stay of collection of the disputed tax of Rs.1,89,463/- for the assessment year 2001-02 pending the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that against the revised assessment order, passed by the 1st respondent and confirmed by the Appellate Deputy Commissioner (CT) in appeal, further appeal has been preferred before the Sales Tax Appellate Tribunal and at the same time, the petitioner has also filed a stay petition before the 2nd respondent for stay of recovery of the disputed tax pending disposal of the appeal before the Tribunal and the same are pending and meanwhile, the 1st respondent is trying to take coercive steps for recovery of the disputed tax. Hence, the present writ petition has been filed. 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 petitioner has preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending and meanwhile, the 1st respondent is trying to take coercive steps for collection of the disputed tax and in these circumstances, 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 disputed tax, pending disposal of the appeal before the Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax for the assessment year 2001-02, within a period of eight weeks from today. However, it is made clear that the amount already 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 B. Chandra Kumar Date: 6th May, 2009 Gurc/nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B. CHANDRA KUMAR WRIT PETITION NO : 9867 of 2009 (Order of the Division Bench delivered by the Hon’ble Sri Justice T.Meena Kumari) 06.05.2009