IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY SEVENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM AND THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO.25907 OF 2008 Between: M/s. Johnson Controls India (P) Ltd. 1-11-222/2, Gurumurti Lane, Begumpet, Hyderabad. Rep. bys its Manager, Accounts Mr. S.R. Naik S/o. Rama Naik ..... PETITIONER AND 1 The Commercial Tax Officer, Somajiguda Circle, Mayur Kushal Towers, Gunfoundry, Abids, Hyderabad. 2 Appellate Deputy Commissioner (CT) Punjagutta Division, 5th Floor, Commercial Taxes Complex, Opp. Gandhi Bhavan, Nampally, 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 07-11-2008 passed by the second Respondent in Appeal No.P/160/2008-09 as illegal, arbitrary unjust and contrary to the principles of natural justice and fair play and consequently set aside the same. Counsel for the Petitioner:MR.T.RAMESH BABU Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO.25907 OF 2008 O R D E R (Per Sri Justice P.V.Sanjay Kumar) Aggrieved by the refusal of a stay pending disposal of the petitioner’s statutory appeal, the present writ petition is filed. The petitioner was subjected to revised assessment under the APGST Act, 1957, for the Assessment Year 2003-04 and was held liable to pay tax to the tune of Rs.7,22,322/- by the order dated 20.08.2008 passed by CTO, Somajiguda Circle, Hyderabad. Challenging the same, the petitioner filed an appeal before the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. By the order dated 07.11.2008 passed by the Appellate Authority, the application filed by the petitioner seeking stay of collection of the disputed tax was dismissed. Hence, this writ petition. Considering the fact that the petitioner’s substantive statutory appeal is pending adjudication on the file of the appellate authority, we are of the view that the stay application filed by the petitioner ought to have been considered by imposing suitable terms instead of being rejected. This writ petition is accordingly disposed of at the stage of admission, directing the stay of collection of the disputed tax pending disposal of the appeal filed by the petitioner, subject to the condition that the petitioner deposits 50% of the disputed tax of Rs.7,22,322/- to the credit of the CTO, Somajiguda Circle, Hyderabad within a period of six weeks from the date of receipt of a copy of this order. Needless to state, any amount already paid by the petitioner towards the disputed tax shall be given due credit while computing the amount to be deposited under this order. In the event of default of the deposit as directed above, the stay granted herein shall stand dissolved. There shall be no order as to costs. _______________________ GODA RAGHURAM, J. _________________________ P.V.SANJAY KUMAR, J. 27th NOVEMBER, 2008 PGS/VGSR ( ) THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO.25907 OF 2008 (Per Sri Justice P.V.Sanjay Kumar) 27th NOVEMBER, 2008.