IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 7972 of 2008 Between: M/s. Bhagyanagar Hotels (P) Ltd., Begumpet, Hyderabad rep. by its Director Sri S. Satyanarayana Rao. ..... PETITIONER AND 1 Additional Commissioner(CT)(Legal) CCT's Office, II Floor, Nampally, Hyderabad. 2 Appellate Deputy Commissioner (CT), Punjagutta Division, CCT Complex, Nampally, Hyderabad. 3 The Commercial Tax Officer, Begumpet Circle, 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 a writ or direction more particularly one in the nature of writ of Mandamus declaring the impugned order dated 25.03.2008 passed by the 2nd respondent in Appeal No.BN/130/2007-08 as illegal, arbitrary, unjust and contrary to the facts and Law and to pass Counsel for the Petitioner:MR.S.R.R.VISWANATH Counsel for the Respondent No.: SPL.S.C.FOR COMMERCIAL TAX The Court made the following : O R D E R (Per the Hon’ble Sri Justice B.Prakash Rao): Heard learned counsel for the parties and at their request, the main writ petition itself is taken up for disposal. The controversy is that pending appeal, application seeking stay of collection of penalty filed by the petitioner was dismissed by the competent authority. Having heard the learned counsel for the parties and on perusal of the material on record, we feel that the interest of justice would have been met if stay was granted, pending appeal, subject to deposit of 25 per cent of the disputed penalty. Therefore, we set aside the order of the authority and direct that 25 per cent of the disputed penalty shall be paid by the petitioner within a period of six weeks. For six weeks, there shall be an unconditional stay of collection of the disputed penalty and the stay of collection of the disputed penalty shall continue till disposal of the appeal, provided the amount is deposited within six weeks. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal. However, if the petitioner has already paid any amount towards the disputed penalty, while calculating the 25 per cent amount, the amount already paid by the petitioner shall be given credit to. The writ petition is accordingly disposed of. No costs. __________________ B.Prakash Rao, J Dated 15th April, 2008 __________________ C.Y.Somayajulu,J vrn ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 Additional Commissioner(CT)(Legal) CCT's Office, II Floor, Nampally, Hyderabad. 2 Appellate Deputy Commissioner (CT), Punjagutta Division, CCT Complex, Nampally, Hyderabad. 3 The Commercial Tax Officer, Begumpet Circle, Ameerpet, Hyderabad. 4 2CD copies Form-NIC-OGS/WP{MSN}