IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SEVENTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13593 of 2008 Between: M/s. Fair View-Constructions Private Limited, Tenali, Guntur District rep by its Authorized representative Panchakarla Balaji, S/o P. Koteswara Rao ged 47 years R/o Vijayawada, Krishna District. ..... PETITIONER AND 1 Commercial Tax Officer, Morrispet Circle, T.B. Road, Kothapet, Tenali, Guntur District. 2 Appellate Deputy Commissioner, (CT) Guntur. .....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 any appropriate Writ, order or direction, more particularly a Writ of Mandamus and declare the action of the Second respondent in rejecting the stay petition by passing a non speaking order, as arbitrary, illegal, contrary to law, violative of Art. 14 of the Constitution of India and violative of Principles of natural Justice and grant the consequential relief by granting stay of collection of the balance of disputed tax of Rs. 5,01,851/- from the petitioner, pending disposal of the Appeal No.1/2008-2009/GNT, dated 20-05-2008 before the second respondent and issued any other writ, order or direction as this Hon'ble Court may be pleased to deem fit and proper. Counsel for the Petitioner:MR.DANTU.SRINIVAS 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 : 13593 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the action of the 2nd respondent in rejecting to grant stay pending disposal of the appeal vide Appeal No:1/2008-2009/GNT, dated 20.5.2008 as illegal and arbitrary and consequently, to grant stay of collection of the balance of disputed tax of Rs.5,01,851/-. The main grievance of the petitioner is that aggrieved by the assessment order passed by the 1st respondent, an appeal has been preferred before the 2nd respondent and along with the appeal, the application seeking stay of collection of the disputed tax was filed, but the 2nd respondent rejected the said application. 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 assessment order passed by the 1st 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 before the 2nd respondent, the very purpose of filing the said appeal, which is a statutory remedy that is available to the aggrieved party, would be defeated. It is also submitted by the learned counsel that at the time of filing the appeal, the petitioner has also paid 12.5% of the disputed tax as required under the Act and therefore, there are bonafides on the part of the petitioner in prosecuting the appeal. In the facts and circumstances of the case and in view of the pendency of the appeal 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of the disputed tax for the assessment year 2007-08, till disposal of the appeal pending before the 2nd respondent, 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: 27th June, 2008 Note: Issue CC in one week. (BO) Nn/gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:13593 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 27/06/2008