IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13829 of 2008 Between: M/s. Digipro Projections (P) Limited 1-2-9/E, S.P. Road, Secunderabad, Rep. by its Managing Director, Sri Sanjay Jain ..... PETITIONER AND 1 The Commercial Tax Officer S.D. Road Circle, Secunderabad. 2 Appellate Deputy Commissioner (CT) Punjagutta Division, Hyderabad. 3 Additional Commissioner (CT) (L) 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 or order or direction particularly one in the nature of Writ of Mandamus granting stay of Collection of the disputed tax of Rs. 13,12,664/- for the assessment year 2000-01 (CST) arising in pursuance of the stay rejection order passed by the third respondent dt. 13-11-2007 passed in CCT's Ref.No. LIII (2)/726/2007, pending disposal of the appeal before the Sales Tax Appellate Tribunal or to pass such further or other orders. Counsel for the Petitioner:MR.S.KRISHNA MURTHY Counsel for the Respondents : SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13829 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to grant stay of Collection of the disputed tax of Rs.13,12,664/- for the assessment year 2000-01 (CST) in pursuance of the stay rejection order passed by the third respondent dt 13-11-2007 in CCT's Ref.No. LIII (2)/726/2007, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The main grievance of the petitioner is that against the assessment order passed by the 1st respondent, an appeal was filed and along with the appeal, the petitioner also filed a stay petition before the 2nd respondent. But the 2nd respondent dismissed the appeal as well as the stay petition. Having aggrieved by the same, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal and a revision on stay petition, before the 3rd respondent. But the 3rd respondent rejected to grant stay. Having aggrieved by the same, the petitioner filed the present writ petition. Heard the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Tax and perused the material available on record. The learned Counsel for the petitioner contended that against the order passed by the 2nd respondent, an appeal has been preferred and the same is pending and at this juncture, if the relief as to the stay of the collection of the disputed tax is not entertained and if the recovery of the disputed tax in question is effected during the pendency of the appeal, the very purpose of filing the said appeal, which is a statutory remedy that is available to the aggrieved party, would be defeated. In the facts and circumstances of the case and in view of the pendency of the appeal 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of the disputed tax till disposal of the appeal pending before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax within a period of eight (8) weeks from today. However, it is made clear that the amount, if any already paid, 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: 1st July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:13829 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 01/07/2008