IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FIFTH 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 : 16095 of 2008 Between: M/s. Sri Lakshmi Engineering Company 6-3-663/7/C Flat No.10 Vishnu W Hbitat Somajiguda Hyderabad Rep.by its Managing Partner Mr K.Sagar Rao ..... PETITIONER AND 1 The Commercial Tax Officer Khairatabad Circle Hyderabad 2 The Deputy Commissioner (CT) Punjagutta Division Hyderabad 3 The Additional Commissioner(CT) Legal O/o.The Commissioner of Commercial Taxes A.P,Hyd .....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 order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 3rd respondent in dismissing the stay application ﬁeld by the petitioner for the assessment year 2002-03 under the APGST act through the impugned order in CCT'S Ref No.LIII(2)/413/2008 Dt.10-6- 2008 as illegal arbitrary high handed and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of disputed tax of Rs.14,02,146/- pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal. Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16095 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner seeking to grant stay of collection of the disputed tax of Rs.14,02,146/- for the assessment year 2002-2003, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The main grievance of the petitioner is that the assessment order passed by the 1st respondent, was revised by the 2nd respondent on the ground that the 1st respondent allowed deductions, which are not mentioned under Rule 6 (2) of the A.P.G.S.T Rules and against the said revision order, the petitioner has preferred an appeal before the Sales Tax Appellate Tribunal and an application was ﬁled, seeking stay of collection of the balance disputed tax, before the 3rd respondent, but the 3rd respondent rejected the stay application. 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 Sales Tax Appellate Tribunal and the same is pending and that the petitioner has already paid 25% of the disputed tax at the time of ﬁling the appeal and in these circumstances, if the relief of stay is not granted and if the entire disputed tax is recovered, the very purpose of ﬁling the appeal before the Tribunal 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 for the assessment year 2002-2003 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 Ramesh Ranganathan Date: 25th July, 2008 Nn/gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:16095 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/07/2008