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 : 9805 of 2009 Between: M./s.Coramandel Prestcrete (P) Ltd., Plot No.120, G.K.Classic, Srinagar colony, Hyderabad, rep.by its Director Mr.L.V.Sunil, S/o.Dr.L.V.Subba Reddy aged 43 years, Occ:Business, R/o.Hyderabad ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, Opp:Gandhi Bhavan Nampally, Hyderabad 2 The Deputy Commissioner (CT), Secunderabad Division 4th floor, Mayur Kushal complex, Gunfoundry, Abids, Hyderabad 3 The Commercial Tax officer,Vidyanagar circle, 4th floor, Mayur Kushal complex,Gunfoundry, Abids, 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 order or direction more particularly one in the nature of mandamus declaring the order dated 17.4.2009 i.e. in Ref.No.LV(1)209/2009 passed by the 1st respondent is illegal arbitrary, besides contrary to the provisions of law and consequently set aside the same. Counsel for the Petitioner: SRI T.RAMESH BABU 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 : 9805 of 2009 ORDER: (Per Hon’ble Smt. Justice T.Meena Kumari) This writ petition is filed seeking to declare the order, dated 17.4.2009 passed by the 1st respondent as illegal and arbitrary and consequently, to set aside the same. It is the case of the petitioner that aggrieved by the orders passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal and at the same time, the petitioner has also filed a stay petition before the 1st respondent for stay of recovery of the disputed tax pending disposal of the appeal before the Tribunal but the 1st respondent rejected the stay petition. 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 Sales Tax Appellate Tribunal and the same is pending and meanwhile, the authorities are trying to take coercive steps for collection of the disputed tax and in these circumstances, 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 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 eight weeks from today. However, it is made clear that the 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 : 9805 of 2009 (Order of the Division Bench delivered by the Hon’ble Sri Justice T.Meena Kumari) 06.05.2009