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 : 9820 of 2009 Between: M/s. Punj Lloyd Limited Amalapuram, E.G. District, Rep. by its Sr. Manager (F & A) Mr. Anil Kumar Goel ..... PETITIONER AND 1 The Commercial Tax Officer Amalapuram, East Godavari District. 2 The Appellate Deputy Commissioner (CT) Visakhapatnam Division, Visakhapatnam. 3 The Joint Commissioner (CT) Legal 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 Certiorari or any other appropriate writ or Order or direction quashing the order of the 3rd Respondent in CCT's Ref.No. LV(3)/213/2009 dt. 17-4-2009 as illegal, arbitrary unjustified and onerous and consequently restrain the 1st Respondent from taking any coercive steps for recovery of the disputed penalty of Rs. 38,83.640/- for the year 2004-05 pending disposal of the appeal before the 2nd respondent. Counsel for the Petitioner: SRI S.DWARAKANATH Counsel for the RespondentS: 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 : 9820 of 2009 ORDER: (Per Hon’ble Smt. Justice T.Meena Kumari) This writ petition is filed seeking to quash the order of the 3rd respondent in CCT's Ref.No.LV(3)/213/2009, dated 17-4-2009 and consequently, to restrain the 1st respondent from taking any coercive steps for recovery of the disputed penalty of Rs.38,83,640/- for the year 2004-05 pending disposal of the appeal before the 2nd respondent. It is the case of the petitioner that aggrieved by the orders passed by the 1st respondent, an appeal has been preferred before the 2nd respondent and along with the appeal, the petitioner also filed an application seeking stay of collection of the disputed penalty, but the 2nd respondent refused to grant stay, and against the orders of the 2nd respondent, a revision has been preferred before the 3rd respondent and the 3rd respondent has granted stay on condition of payment of 50% of the disputed penalty and pursuant to the order of the 3rd respondent, the 1st respondent is insisting for payment of the disputed penalty. 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 2nd respondent and the same is pending and that the conditions imposed by the 3rd respondent while granting stay, are onerous and pursuant to the orders of the 3rd respondent, the 1st respondent is insisting for payment of the disputed penalty and in these circumstances, if the stay is not granted and if the disputed penalty 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 2nd respondent, 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 penalty, pending disposal of the appeal before the 2nd respondent, subject to the condition of the petitioner depositing 25% of the disputed penalty, within a period of eight weeks from today. However, it is made clear that the penalty 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 : 9820 of 2009 (Order of the Division Bench delivered by the Hon’ble Sri Justice T.Meena Kumari) 06.05.2009