IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24569 of 2008 Between: M/s. Salzgitter Hydraulics Pvt. Limited, Industrial Development Area, Gandhinagar, Hyderabad, rep. by its President Sri M.N.Reddy. ..... PETITIONER AND 1 Government of Andhra Pradesh rep. by its Principal Secretary, Commercial Tax Department, Secretariat Buildings, Hyderabad. 2 The Commercial Tax Officer, Madhapur Circle, Hyderabad. 3 The Appellate Deputy Commissioner, Commercial Taxes, Hyderabad Rural Division, 5th Floor, Gagan Vihar, Nampally, Hyderabad. 4 Additional Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, A.P., 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 "Writ of Mandamus" or any other writ, order, or direction granting stay of all further proceedings in pursuance of the assessment order made by 2nd respondent dated 7.1.2008, as conﬁrmed by the orders of the 3rd respondent in Appeal No.R/50/2008-2008 VAT dated 29.9.2008 pending the adjudication and disposal of the petitioner's Appeal before the Sales Tax Appellate Tribunal and pass such other order or orders. Counsel for the Petitioner: SRI S.NIRANJAN REDDY 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 : 24569 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled seeking stay of all further proceedings in pursuance of the assessment order made by the 2nd respondent, dated 7.1.2008, which was conﬁrmed by the 3rd respondent in Appeal No.R/50/2008- 2008 VAT dated 29.9.2008, pending disposal of the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that aggrieved by the orders passed by respondents 2 and 3, an appeal has been preferred before the Sales Tax Appellate Tribunal and the same is pending and that it has already deposited 50% of the disputed tax and now, steps are being taken for recovery 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 50% of the disputed tax and now, steps are being taken for recovery of the balance 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 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: 12th November, 2008 Note: CC in two days. (BO) Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24569 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 12/11/2008