IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 12296 of 2010 Dated: 2.6.2010 Between: M/s. P. Chandra Mouli Reddy, rep., by its Proprietor P. Chandra Mouli Reddy. ..... PETITIONER AND 1 Deputy Commercial Tax Officer, Bethamcherla, Kurnool 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 : 12296 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The writ petition is filed seeking to declare the action of the Sales Tax Appellate Tribunal in imposing conditions while granting stay of collection of the disputed tax vide order 15.4.2010 in T.M.P.No.133 of 2010 in TA No.58 of 2010, as illegal and arbitrary and consequently to grant unconditional stay of collection of the disputed tax. It is the case of the petitioner that aggrieved by the revision order passed by the 4th respondent, an appeal had been preferred before the Appellate Deputy Commissioner (CT) Kurnool, and the said appeal was allowed and that the third respondent revised the order of the Appellate Deputy Commissioner and restored the revision order passed by the 4th respondent without proper appreciation of the contentions of the petitioner. Feeling aggrieved by the same, the petitioner has filed an appeal before the Sales Tax Appellate Tribunal, along with stay petition. But the Tribunal granted stay on condition of deposit of 50% of the disputed tax. Hence, the present writ petition has been filed. Heard the learned Counsel appearing for the petitioner and the learned Standing Counsel for Commercial Tax and perused the material available on record. The present writ petition has been filed aggrieved by the conditions imposed by the Tribunal while granting interim stay. In a case of this nature, regard being had to the facts and circumstances, the Tribunal exercises its discretion. Therefore, it cannot be said to be unjustified. In this view of the matter, we have no hesitation to hold that the order of the Tribunal does not warrant any interference by this Court. However, in view of the circumstances, time granted by the Tribunal for compliance of the order impugned herein is extended for a further period of eight weeks from today. With the above observation, the writ petition is disposed of. No order as to costs. __________________________ Justice T. Meena Kumari _________________________ Justice Nooty Ramamohana Rao Date: 2nd June, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 12296 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 2/06/2010