IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE EIGHTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17251 of 2008 Between: M/s. Sai Ram Printers, 6-1-85/6, Opp: Telephone Bhavan, Saifabad, Hyderabad., rep. by its Proprietor, Sri P. Rama Koteshwar Rao, S/o. Sri Prakash Rao ..... PETITIONER AND 1 The Joint Commissioner (CT) (Legal) (FAC), Office of the Commissioner of Commercial Taxes, Nampally St. Road, Opp. Gandhi Bhavan, Hyderabad, Andhra Pradesh. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Nampally St. Road, Opp. Gandhi Bhavan, Hyderabad, Andhra Pradesh. 3 The Commercial Tax Officer, Gowliguda Circle, Nampally Station Road, 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 an appropriate writ or direction more particularly one in the nature of writ of mandamus declaring the impugned order dated 25.06.2008 passed by the 1st respondent in CCT's Ref.No.LV(1)/401/2008 for the tax period April, 2005 to December, 2007 as illegal and unjustified. Counsel for the Petitioner: SRI.B.SRINIVAS Counsel for the Respondents.: SRI K. RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : . THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17251 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner challenging the order dated 25.6.2008 passed by the 1st respondent in CCT’s Ref.No.LV(1)/401/2008, for the tax period April, 2005 to December, 2007. It is the case of the petitioner that against the order passed by the 3rd respondent levying tax and imposing penalty, the petitioner preferred an appeal before the 2nd respondent. Along with the appeal, the petitioner also filed a stay petition before the 2nd respondent. But the 2nd respondent rejected the stay petition. Having aggrieved by the same, the petitioner preferred a revision petition before the 1st respondent for stay of collection of the disputed tax and penalty, pending disposal of the appeal before the 2nd respondent. But the 1st respondent also rejected the revision. 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 order of the 3rd respondent and the same is pending and that the application seeking stay of recovery of the tax and penalty in question was also rejected and that the petitioner has already paid 12.5% of the disputed tax and in these circumstances, if the relief of stay is not granted and if the disputed tax and penalty is recovered, the very purpose of filing the appeal before 2nd respondent 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 disputed tax and penalty 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 and 25% of the penalty in question, within a period of eight 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: 8th August, 2008 NOTE: Issue CC on Tuesday. (BO) nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17251 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 08/08/2008