IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15098 of 2008 Between: M/s. Ananth Infra Projects Limited, Plot No.1355A, Road No.1, Jubilee Hills, Hyderabad-500032, rep. by its General Manager, Sri P. Narsaiah ..... PETITIONER AND 1 Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. 2 Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 Additional Commissioner (CT) (Legal), Andhra Pradesh, 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 or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.20,31,100/- for the assessment year 2005-06 (April, 2005 to December, 2005), arising in pursuance of the appeal dismissal order of the second respondent dated 16.05.2008 passed in Appeal No.PV/9/2006-07pending disposal of the appeal before the Sales Tax Appellate Tribunal. Counsel for the Petitioner:MR.S.KRISHNA MURTHY Counsel for the Respondents : SRI A.V. KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15098 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 of Rs.20,31,100/- for the assessment year 2005-06 (April, 2005 to December, 2005), pursuant to the dismissal order of the second respondent, dated 16.05.2008 in Appeal No.PV/9/2006-07, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The main grievance of the petitioner is that aggrieved by the order passed by the 2nd respondent dismissing the appeal, the petitioner filed a further appeal before the Sales Tax Appellate Tribunal and a revision petition before the 3rd respondent seeking stay of collection of the disputed tax and the same are pending. Meanwhile, the 1st respondent issued a notice demanding payment of the disputed tax. Hence, the petitioner filed the present writ petition. Heard the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Tax and perused the material available on record. The learned Counsel for the petitioner contended that against order of the 2nd respondent, the petitioner filed an appeal before the Sales Tax Appellate Tribunal and the same is pending and that the petitioner has already paid 50% of the disputed tax as on today and at this juncture, the insistence for payment of the disputed tax is illegal and arbitrary. In the facts and circumstances of the case and in view of the pendency of the appeal 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of the disputed tax, for the assessment year in question, till disposal of the appeal pending before the 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, if any already paid, 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 Ramesh Ranganathan Date: 15th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:15098 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 15/07/2008