IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FOURTEENTH 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 : 17788 of 2008 Between: M/s. Pramati Technologies Private Limited, 301, White House, Begumpet, Hyderabad - 500 016, rep. by its Director - Finance, Mr.T.Harish. ..... PETITIONER AND 1 The Commercial Tax Officer, Basheerbagh Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, 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 a writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 2nd respondent dated 4.4.2008 as illegal, arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of balance disputed tax of Rs. 2,49,088/- out of total disputed tax of Rs. 2,84,672/- pending disposal of the appeal before the 2nd respondent for the year 2006-07 under the CST Act. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents.: SRI A.V. KRISHNA KOUNDINYA, SPECIAL 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 : 17788 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner seeking to set aside the order of the 2nd respondent dated 4.4.2008 and consequently, to restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.2,49,088/- out of total disputed tax of Rs.2,84,672/- for the year 2006-07, pending disposal of the appeal before the 2nd respondent. It is the case of the petitioner that against the assessment orders passed by the 1st respondent, the petitioner has preferred an appeal before the 2nd respondent and the same is pending and that the petitioner has already paid 12.5% of the disputed tax. Along with the appeal, the petitioner ﬁled a stay application seeking stay of collection of the balance disputed tax. But the 2nd respondent rejected the said application vide order, dated 4.4.2008, pursuant to which, the authorities are demanding for payment of the disputed tax. Hence, the present writ petition has been ﬁled by the petitioner. 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 2nd respondent challenging the assessment order passed by the 1st respondent and the same is pending and that the petitioner has already paid 12.5% of the disputed tax and at this stage, if the relief of 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 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 certain conditions. Accordingly, there shall be stay of recovery of the balance disputed tax for the period in question, pending disposal of the appeal before the 2nd respondent, 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: 14th August, 2008 nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17788 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 14/08/2008