IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINETH 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 : 5444 of 2010 Between: M/s. R.D. Jewelers, Tirupati, Chittoor District rep., by its Proprietor D. Santhosh Kumar ..... PETITIONER AND 1 The Deputy Commercial Tax Officer, Chittoor-II Unit, Chittoor District 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 : 5444 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking a direction to the 1st respondent not to take any coercive steps for recovery of the balance disputed amount pending disposal of the Tax Revision Case. The case of the petitioner is that challenging the order of the Sales Tax Appellate Tribunal, it had preferred a revision case and the same is pending adjudication and that in pursuance of the order of the Sales Tax Appellate Tribunal, the 1st respondent issued a notice demanding the disputed amount. 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 revision case preferred by the petitioner is pending adjudication and that the petitioner had already paid Rs.5 lakhs and pursuant to the orders of the Tribunal, the authorities are insisting for payment of the balance disputed amount and in these circumstances, if the stay is not granted and the entire disputed amount is recovered, the very purpose of filing the revision case would be defeated. In the facts and circumstances of the case and in view of the fact that the revision case 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 balance disputed amount, pending disposal of the revision case subject to the condition of the petitioner depositing 50% of the disputed amount, on or before 31st March, 2010. However, it is made clear that the amounts 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: 9th March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 5444 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 09/03/2010