IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY NINETH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18798 of 2008 Between: M/s.Supreme Wheather Makers PVt Ltd., 34, Sheshachala colony, West Marredpally, Secunderabad rep.by its V.V.S.Naidu, S/o.Venkateswara RAo Senior Manager Accounts ..... PETITIONER AND 1 Addl.Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, Opp:Gandhi Bhavan, Nampally, Hyderabad 2 The Appellate Dy.Commissioner (CT), Punjagutta Division 5th floor, Commercial Taxes complex, Opp;Gandhi Bhavan, Nampally, Hyderabad 3 The Commercial Tax officer, Marredpally circle Pavani Plaza, Ameerpet, 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 8.8.2008 passed by the 1st respondent in CCTs Ref.No.LIII(2)/577/2008 as illegal, unjustified and contrary to provisions of law. Counsel for the Petitioner: MR.T.RAMESH BABU Counsel for the Respondents: SRI A.V. KRISHNA KOUNDINYA, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 18798 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled questioning the order, dated 8.8.2008 passed by the 1st respondent in CCT’s Ref.No.L- III(2)/577/2008. It is the case of the petitioner that aggrieved by the order, dated 11.6.2008 passed by the 2 nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal and the same is pending. The petitioner also ﬁled an application before the 1st respondent seeking stay of collection of the disputed tax, pending the appeal. But the 1st respondent rejected the stay application vide order impugned herein. Hence, the present writ petition has been filed. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel 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 Tribunal and the same is pending and at this stage, if the stay is not granted and if the entire disputed tax 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 disputed tax, pending disposal of the appeal before the Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax, 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 P.V. Sanjay Kumar Date: 29th August, 2008 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 18798 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 29/08/2008