IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FOURTEENTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 17687 of 2008 Between: M/s.KUMBHA ASSOCIATES, No.1-83/1, Laxmipuram, Khammam District, Andhra Pradesh, rep. by its Manager, Mr.K.M.Baldewa. ..... PETITIONER AND 1 The Addl. Commissioner (CT) (Legal) Office of the Commissioner (CT), Nampally Station Road, Hyderabad. 2 The Appellate Dy. Commissioner (CT) Warangal Division, Warangal. 3 The Commercial Tax Officer, Kothagudem Circle, Kothagudem. .....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 a direction preferably one in the nature of a Writ of Mandamus, declaring the action of the 1st respondent in rejecting the revision/stay application ﬁled by the petitioner in respect of the Tax Periods from December, 2005 to September, 2007 vide his Order in CCT's Ref.No.L.III(1)/491/2008, dated: 11.07.2008 (Filed as Annexure P1) (received by the petitioner on 30.07.2008 as illegal, arbitrary, unconstitutional besides being violative of the provisions of the A.P. V.A.T. Act, 2005 and pass such other order or orders. Counsel for the Petitioner: MR.BANGINATI NARENDER Counsel for the Respondents.: SRI A.V. KRISHNA KOUNDINYA, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : . THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17687 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner seeking to declare the action of the 1st respondent in rejecting the revision on stay application in respect of the tax for the period December 2005 to September, 2007 vide order dated 11.7.2008, as illegal and arbitrary. The main grievance of the petitioner is that against the assessment orders passed by the 3rd respondent, the petitioner preferred an appeal before the 2nd respondent and the same is pending. Along with the appeal, the petitioner also ﬁled a stay application, but the 2nd respondent dismissed the same. Hence, the petitioner preferred a revision before the 1st respondent. But the 1st respondent rejected the revision. Having aggrieved by the same, the present writ petition has been filed. 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 assessment order passed by the 3rd respondent and the same is pending and at this stage, if the relief of stay is not granted and if the disputed tax is recovered, the very purpose of ﬁling the appeal 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 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, 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 P.V. Sanjay Kumar Date: 14th August, 2008 nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17687 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 14/08/2008