IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRD DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 1480 of 2010 Between: M/s. Prasad Industries, Gooty Road, Guntakal, Ananthapur District, rep., by its partner V. Nagendra Prasad. ..... PETITIONER AND 1 The Commercial Tax Officer, Guntakal 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 : 1480 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the order dated 10.11.2009 passed by the 3rd respondent in CCT’s Ref.No.LIII(3)/484/2009, and seeking a direction to restrain the authorities from taking any coercive steps for collection of the disputed penalty for the assessment year 2002-03, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that questioning the proceedings issued by the 1st respondent levying penalty, it had preferred second appeal before the Sales Tax Appellate Tribunal and the same is pending and it had also filed an application before the 3rd respondent seeking stay of collection of the disputed penalty pending adjudication of the appeal but the 3rd respondent dismissed the said application vide the order impugned herein. Now, the authorities are threatening to take coercive steps for recovery of the disputed penalty. Heard the learned Counsel appearing for the petitioner and the learned 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 appeal preferred by the petitioner is pending before the Sales Tax Appellate Tribunal and that consequent to the order impugned herein, the authorities are insisting for payment of the disputed penalty and at this stage, if the stay is not granted and the entire disputed penalty is recovered, the very purpose of filing the appeal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the Sales Tax Appellate 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 penalty, pending disposal of the appeal before the Tribunal subject to the condition of the petitioner depositing 25% of the disputed penalty, on or before 31st March, 2010. 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 Nooty Ramamohana Rao Date: 3rd March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 1480 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 03/03/2010