IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY NINETH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16351 of 2008 Between: M/s.S.Chenna Reddy, D.No.2-2-105/13, Tilaknagar Amberpet, Hyderabad-500044, rep.by its Partner Mr.S.Chenna Reddy S/o.Sri S.Padyumna Reddy ..... PETITIONER AND 1 The Joint Commisisoner (CT), Legal(FAC) Office of the Commissioner of Commercial Taxes, Nampally Station Road, Opp:Gandhi Bhavan Hyderabad,Andhra Pradesh 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, O/o.The Commissioner of Commercial Taxes Nampally Station Road, Opp:Gandhi bhavan Hyderabad, Andhra Pradesh 3 The Commercial Tax officer, Vidyanagar circle Mayur Kushal complex,Abids, 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 an appropriate writ or direction more particularly one in the nature of writ of mandamus declaring the impugned order dated 27.6.2008 passed by the 1st respondent in CCT.s.Ref.No.LV(1)/399/2008 for assessment year 2004-05 (APGST) as illgal, unjustified and contrary to the provisions of law. Counsel for the Petitioner:MR.B.SRINIVAS Counsel for the Respondents No.: SRI A.V. KRISHNA KAUNDINYA, SPL. GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 16351 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner seeking to declare the order dated 27.6.2008 passed by the 1st respondent in CCT’s.Ref.No.LV(1)/399/2008 for assessment year 2004-05 (APGST) as illegal and contrary to the provisions of law. The main grievance of the petitioner is that against the assessment order passed by the 3rd respondent, the petitioner ﬁled an appeal before the 2nd respondent. But the 2nd respondent dismissed the appeal conﬁrming the assessment order of the 3rd respondent. Having aggrieved by the same, the petitioner ﬁled an appeal before the Sales Tax Appellate Tribunal and a stay petition before the 1st respondent. But the 1st respondent rejected the stay petition. Hence, the present writ petition has been ﬁled by the petitioner. Heard the learned Counsel appearing for the petitioner and the learned Special 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 has preferred an appeal before the Sales Tax Appellate Tribunal challenging the order of the 2nd respondent as well as the 3rd respondent and the same is pending and that the petitioner has already paid 12.5% of the disputed tax and at this juncture, if the relief of stay is not granted and if the entire disputed tax is recovered, the very purpose of ﬁling the appeal before the tribunal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the Tribunal, 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, within a period of six weeks from today. 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 Ramesh Ranganathan Date: 29th July, 2008 Nn/gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI & THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:16351 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 29/07/2008