IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE 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 : 14701 of 2008 Between: M/s.Srinivasa Lithographics, H.No.11-5-422/C/B,Red Hills Hyderabad, rep.by its Proprietor Mr.Ravindranath Kola ..... PETITIONER AND 1 The Joint Commissioner of Commercial Taxes, (CT) Legal,FAC, O/o.the Commisisoner of Commercial TAxes, 4th floor Nampally, Hyderabad 2 The Deputy commissioner(CT), Abids Divison,. Old Kakatiya Building, Nampally,Hyderabad 3 The Commercial Tax officer,Agapura circle Old Kakatiya Building, Nampally,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 in the nature of writ of mandamus by setting aside the impugned proceedings order No.CCTs Ref.LV(1)/376/2008 dated 10.6.2008 issued by the 1st respondent as illegal, unjustified and contrary to the provisions of law in the facts and circumstances of the case Counsel for the Petitioner:MR.J.V.RAO Counsel for the Respondents.: SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 14701 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to set aside the proceedings in CCT’s Ref.LV(1)/376/2008, dated 10.6.2008 issued by the 1st respondent. The main grievance of the petitioner is that aggrieved by the assessment order passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal and an application seeking stay of collection of the tax, pending disposal of the appeal, was filed before the 1st respondent. But the 1st respondent rejected the stay application. Having aggrieved by the same, the petitioner filed the present writ petition. Heard the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Tax and perused the material available on record. The learned Counsel for the petitioner contended that against the assessment order passed by the 2nd respondent, an appeal has been preferred before the Tribunal and the same is pending and at this juncture, if the relief as to the stay of collection of the disputed tax is not entertained and if the recovery of the disputed tax in question is effected during the pendency of the appeal, the very purpose of filing the said appeal, which is a statutory remedy that is available to the aggrieved party, would be defeated. In the facts and circumstances of the case and in view of the pendency of the appeal 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of the disputed tax till disposal of the appeal pending before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax within a period of eight (8) weeks from today. However, it is made clear that the amount, if any already paid, 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: 9th July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:14701 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 09/07/2008