IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION NO : 45 of 2009 Between: M/s. The Thandava Cooperative Sugars Limited Payakaraopeta-531 126, Visakhapatnam District, Rep. by its Managing Director, Mr. T.P. Sivarama Prasad ..... PETITIONER AND 1 The Commercial Tax Officer, Anakapalle, Visakhapatnam District. 2 The Appellate Deputy Commissioner (CT) Visakhapatnam . 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, 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 a writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd respondent in CCT's Ref. No. LV(3)/739/2008 dt. 25-11-2008 in granting stay on condition of deposit of 50% of the Balance disputed tax pending Appeal before the Sales Tax Appellate Tribunal, Hyderabad as illegal, arbitrary unjustified and onerous and consequently restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs. 28,09,416/- pending disposal of the appeal before the Sales Tax Appellate Tribunal , Additional Bench at Visakhapatnam for the assessment year 2000-01 and pass such other order or orders Counsel for the Petitioner:KUM.K.UMA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER (Per the Hon’ble Sri Justice V.Eswaraiah) Heard learned counsel for the petitioner and the learned Special Standing counsel for the Commercial Taxes. The petitioner is a registered dealer on the rolls of the Commercial Tax officer, Visakhapatnam District, first respondent herein, under the A.P.G.S.T. Act as well as CST Act. The first respondent passed an assessment order dated 25.3.2004 directing payment of the balance amount of Rs.28,69,177/-. Aggrieved by the same, the petitioner filed an appeal before the Appellate Deputy Commissioner (CT), 2nd respondent herein, and the same was dismissed on 31.12.2005. As against the said order, the petitioner filed further appeal in TA No. 215 of 2006 before the Sales Tax Appellate Tribunal, Visakhapatnam. Pending the disposal of the appeal, the petitioner filed stay application before the Joint Commissioner (CT), Legal, 3rd respondent herein and by order dated 25.11.2008 in CCT’s Ref. No.LV(3)/739/2008, he granted stay of collection of the balance disputed tax, pending disposal of the appeal before the Tribunal, subject to the condition of the petitioner company paying 50% of the balance disputed tax remained unpaid within four weeks. Aggrieved by the same, this writ petition has been filed. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for the Commercial Taxes. It is submitted by the learned counsel for the petitioner that the conditional order passed by the third respondent is illegal and unreasonable and that since no stay is granted, the respondents are taking coercive steps for recovery of the disputed tax of Rs.28,09,416/-. Having regard to the facts and circumstances of the case, we dispose of the writ petition modifying the impugned order dated 25.11.2008 passed by the Joint Commissioner (CT) Legal, granting stay pending appeal before the Sales Tax Appellate Tribunal, subject to the condition of the petitioner paying 50% of the disputed tax within a period of four weeks from today, after deducting the amounts already paid, if any. The writ petition is accordingly disposed of at the stage of admission. However, there shall be no order as to cost. _________________ Justice D.S.R.Varma _________________ Justice V.Eswaraiah January 7, 2009 MAS/VGB