IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTIETH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23493 of 2008 Between: M/s. Taj Ice Cream, 5-4-410, Nampally, Hyderabad. Represented by its Partner Sri Naqee Hussain. ..... PETITIONER AND 1 Additional Commissioner (CT) (Legal), CCT's Office, 2nd Floor, Nampally, Hyderabad. 2 Appellate Deputy Commissioner (CT) Secunderabad Division, CCT's Complex, 5th Floor, Nampally, Hyderabad. 3 The Commercial Tax Officer, M.J.Market Circle, 4th Floor Old Kakatiya Hotel, Nampally Station Road, 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 a writ or direction, more particularly one in the nature of Writ of Mandamus declaring the impugned order dated 29-09-2008 passed by the 2nd respondent in Appeal No.A/51/08-09/V as illegal, arbitrary, unjust and contrary to the facts and law and to pass such other order or orders. Counsel for the Petitioner: SRI.S.R.R.VISWANATH Counsel for the Respondents : SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23493 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is ﬁled by the petitioner seeking to declare the impugned order dated 29.9.2008 passed by the 2nd respondent, as illegal and arbitrary. It is the case of the petitioner that against the orders passed by the 3rd respondent levying the interest, an appeal has been ﬁled before the 2nd respondent and the same is pending. Along with the appeal, the petitioner also ﬁled a stay petition before the 2nd respondent. But the 2nd respondent has rejected the stay and therefore, the petitioner has ﬁled a revision before the 1st respondent - Additional Commissioner and the same is pending. Meanwhile, the 3rd respondent is trying to take coercive steps for collection of the interest. Hence, 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 order passed by the 3rd respondent, an appeal has been ﬁled before the 2nd respondent and the same is pending and that the stay petition ﬁled before the 2nd respondent was rejected and hence, the petitioner ﬁled a revision seeking stay before the 1st respondent and the same is pending and at this juncture, the 3rd respondent is trying to take coercive steps for collection of the interest in question and in these circumstances, if the relief as to the stay of the collection of the disputed tax is not entertained and if the recovery of the disputed interest 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 2nd 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of the disputed interest till disposal of the appeal pending before the 2nd respondent subject to the condition of the petitioner depositing 25% of the disputed interest within a period of eight (8) weeks from today. However, it is made clear that the amount, if any already paid towards interest, 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: 30th October, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:23493 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 30th October, 2008