IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 23450 of 2009 31.3.2010 Between: M/s. Bengal Chemicals & Pharmaceuticals Limited, rep., by its Assistant Officer (Sales and Administration) M. Sivanand. ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, Gruhakalpa, Nampally, Hyderabad and another. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 23450 of 2009 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the order dated 29.09.2009 passed by the 1st respondent in CCT’s Ref.No.LV (1)/548/2009, and seeking a direction to the authorities not to take any coercive steps for collection of the disputed tax, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that questioning the revisional order and consequential levy of an amount of Rs.1,94,655/- towards sales tax for the assessment year 2004-05 it has preferred an appeal before the Sales Tax Appellate Tribunal and in the meantime, it had filed an application before the 1st respondent seeking stay of collection of the disputed tax, but the same was rejected vide the order impugned herein. Now, the authorities are threatening to take coercive steps for recovery of the disputed tax. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the petitioner had already paid 25% of the disputed tax and the 1st respondent has rejected the stay petition and pursuant to the order impugned herein, the authorities are insisting for payment of the disputed tax and at this stage, if the stay is not granted and the entire disputed tax is recovered, the very purpose of filing the appeal would be defeated. Recording the above submission of the learned Counsel for the petitioner, we dispose of the writ petition directing the respondents not to take any coercive steps till disposal of the appeal by the Tribunal. No order as to costs. __________________________ Justice T. Meena Kumari _____________________________ Justice Nooty Ramamohana Rao Date: 31st March, 2010 Note: Wire at party’s costs (B/O) nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 23450 of 2009 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 31/03/2010 n