IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINETH DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 25471 of 2009 Between: M/s. Bajaj Electricals Limited, Rajbhavan Road, Somajiguda, Hyderabad rep., by its Manager Ch. Venugopal Reddy. ..... PETITIONER AND 1 The Commercial Tax Officer, Ashok Nagar Circle, Hyderabad and others. .....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 : 25471 of 2009 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the order dated 25.9.2009 passed by the 3rd respondent in CCT’s Ref.No.IV/1/500/2009, and seeking to grant stay of collection of the balance disputed tax for the assessment year 2004-05, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that aggrieved by the proceedings of the 2nd respondent, it had preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending. It had also filed an application before the 3rd respondent seeking stay of collection of the disputed tax pending disposal of the appeal before the Tribunal, but the 3rd respondent rejected the stay application. Now, the authorities are threatening to take coercive steps for recovery 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 appeal preferred by the petitioner before the Tribunal is pending adjudication and that the petitioner had already paid more than 50% of the disputed tax and that as the 3rd respondent rejected the stay petition, the authorities are threatening to take coercive steps for recovery of the disputed tax and in these circumstances, if the stay is not granted and 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, 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, on or before 31st March, 2010. 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: 9th March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 25471 of 2009 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 09/03/2010