IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 5608 of 2010 Between: M/s. Kirloskar Brothers Limited, Secunderabad rep., by its Manager- Accounts R.P. Sarathy ..... PETITIONER AND 1 The Commercial Tax Officer, Secunderabad and others. .....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 : 5608 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the order dated 16.2.2010 passed by the third respondent in CCT’s Ref.No.LV(1)/28/2010-I, and seeking to grant stay of collection of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that aggrieved by the orders of the 1st and 2nd respondents, it had preferred an appeal before the Sales Tax Appellate Tribunal and it had also filed an application before the 3rd respondent seeking stay of collection of the disputed tax pending disposal of the appeal before the Tribunal, but the 3rd respondent rejected the stay petition. Now, the respondents are insisting for payment 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 appeal preferred by the petitioner is pending adjudication and that the 3rd respondent rejected the stay petition vide the order impugned herein and now, the authorities are insisting for payment of the disputed tax and in these circumstances, if the stay is not granted and 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, 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, pending disposal of the appeal before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax, on or before 31st March, 2010. 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 Nooty Ramamohana Rao Date: 11th March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 5608 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 11/03/2010