HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:1985 OF 2008 Dated:5.2.2008 Between: M/s T. Narasimha Setty, Rep., by its Proprietor T. Narasimhaiah Setty. ..Petitioner And 1. The Appellate Deputy Commissioner, (CT), Kurnool Division and another. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:1985 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the action of the first respondent in rejecting the stay petition vide order dated 11.12.2007 as illegal and arbitrary and consequently, to grant stay of collection of the disputed tax for the period from October, 2006 to May, 2007, pending disposal of the appeal before the 1st respondent. The main grievance of the petitioner is that aggrieved by the assessment order of the 2nd respondent, the petitioner preferred an appeal before the 1st respondent. Along with the appeal, the petitioner also filed an application seeking stay of collection of the disputed tax pending disposal of the appeal. But, the 1st respondent rejected the same. Hence, the present writ petition has been preferred by the petitioner. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the appeal against the order of the 2nd respondent is pending before the 1st respondent and at this stage, the 1st respondent is not justified in rejecting the stay application. It is further contended that taking advantage of the rejection of stay, the 2nd respondent is insisting for payment of the disputed tax and at this juncture, if the relief of stay is not entertained and if the recovery of disputed tax is effected, the very purpose of filing the appeal before 1st respondent would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the 1st respondent, 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 1st respondent 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 G. Rohini Date: 5th February, 2008 Note: Communicate by wire at party’s costs (BO) Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:1985 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 5/02/2008