IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH 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 : 15099 of 2008 Between: M/s.Modi Revlon Private Limited,2-2-1105/82/D/4, Sai Vihar TilakNagar, Amberpet, Hyderabad-500044 rep.by its Senior Manager (Accounts), Sri Kamal Gupta S/o.Sri G.C.Gupta ..... PETITIONER AND 1 The Joint Commissioner (CT) (Legal) (FAC), Office of the Commissioner of Commercial Taxes, Nampally Station Road, Opp:Gandhi Bhavan Hyderabad, Andhra Pradesh 2 The Deputy Commissioner (CT) Secunderabad Division Mayur Kushal complex, Abids, Hyderabad 3 The Commercial Tax officer, Vidyanagar Circle Mayur Kushal Complex, Abids, 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 an appropriate writ or direction more particularly one in the nature of writ of mandamus declaring the impugned order dated 23.5.2008 passed by the 1st respondent in CCTs Ref.No.LV(1)/317/2008 for assessment year 2002-03 (APGST), as illegal, unjustified and contrary to the provisions of law. Counsel for the Petitioner:MR.B.SRINIVAS Counsel for the Respondents : SRI A.V. KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15099 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the order dated 23.5.2008 passed by the 1st respondent in CCT’s Ref.No.LV(1)/317/2008 for the assessment year 2002-03 (APGST), as illegal and unjustified. The main grievance of the petitioner is that aggrieved by the order passed by the 2nd respondent revising the assessment order of the 3rd respondent, an appeal has been filed before the Sales Tax Appellate Tribunal and an application seeking stay of collection of the disputed tax pending disposal of the appeal, was filed before the 1st respondent. But, the 1st respondent rejected the stay petition. Hence, 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 orders passed by the 2nd respondent revising the assessment made by the 3rd respondent, an appeal has been preferred before the Tribunal and the same is pending and at this juncture, if the relief as to the stay of 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 for the assessment year 2002-2003, 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 six (6) 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: 15th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:15099 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 15/07/2008