IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 5919 of 2010 Between: M/s. Mysore Ghee Stores, Hyderabad, rep., by its Partner R. Shanmugam. ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal, A.P., Hyderabad and another. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 5919 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the order dated 19.2.2010 passed by the 1st respondent in CCT’s Ref.No.LV (1)/41/2010-II, and seeking to grant stay of collection of the disputed demand for the assessment year 2004-05, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that aggrieved by the proceedings of the revisional authority, it had preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending and it had also filed an application before the 1st respondent seeking stay of collection of the disputed demand pending adjudication of the appeal but the 1st respondent rejected the said application vide the order impugned herein. Now, the authorities are threatening to take coercive steps for recovery of the disputed demand. 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 appeal preferred by the petitioner is pending before the Sales Tax Appellate Tribunal and that the petitioner had already paid 25% of the disputed demand but consequent to the order impugned herein, the authorities are insisting for payment of the balance disputed demand and in these circumstances, if the stay is not granted and the entire disputed demand 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 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 certain conditions. Accordingly, there shall be stay of recovery of the balance disputed demand, pending disposal of the appeal before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed demand, within a period of six 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 Nooty Ramamohana Rao Date: 17th March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 5919 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 17/03/2010