IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT. JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 3822 of 2008 Between: M/s. Reliance Industries Limited, 1st Floor, Deccan Chambers, Somajiguda, Hyderabad, rep by its Manager-Taxation Sri B.v.D. Nagaraj Kumar. ..... PETITIONER AND 1 Commercial Tax Officer, Narayanaguda Circle, Hyderabad 2 Assistant Commissioner (CT) Enforcement Wing, Hyderabad. 3 Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 4 Joint Commissioner (CT) legal, 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 or order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs. 3,06,99,058/- for the assessment year 2005-06 (APVAT) arising in pursuance of the Appeal order of the third respondent dated 11-02-2008 passed in Appeal No. A/59/07-08 read with the notice dated 15-02-2008 issued by the first respondent pending disposal of the appeal before the Sales tax Appellate Tribunal or to pass such further or other orders as may deem fit and proper in the circumstances of this case. Counsel for the Petitioner:MR.S.KRISHNA MURTHY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : HONOURABLE SMT. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:3822 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 for the assessment year 2005-06 arising in pursuance of the appeal order of the 3rd respondent dated 11.2.2008 passed in appeal No:A/59/07-08 read with notice dated 15.2.2008 issued by the 1st respondent pending disposal of the appeal before the Sales Tax Appellate Tribunal. The main grievance of the petitioner is that against the order of the 2nd respondent, the petitioner has filed an appeal before the 3rd respondent along with a stay application and the same was dismissed and against the said dismissal, the petitioner has filed an appeal before the Sales Tax Appellate Tribunal and a revision before the 4th respondent. But, even before filing of the appeal as well as the revision, the 1st respondent has issued notice dated 15.2.2008 requiring the petitioner to deposit the disputed tax. Hence, the petitioner filed the present writ petition. Heard the learned Counsel for the petitioner and the learned Government Pleader and perused the material available on record. At this juncture, if the relief as to the stay of the proceedings is not entertained and if the recovery of the disputed tax in question is effected during the pendency of the appeal before the Sales Tax Appellate Tribunal, 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 Sales Tax Appellate 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 so as to infer the bonafides of the petitioner in prosecuting the appeal. Accordingly, there shall be stay of recovery of disputed tax in question till the disposal of the appeal pending before the Sales Tax Appellate 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 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 G.Rohini 25th February, 2008 gurc. HONOURABLE SMT. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:3822 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/02/2008