IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9837 of 2009 Between: M/s. Cavinkare Private Limited, 54-9-38, Municipal Ward 31/1, Autonagar, Vijayawada, Krishna District, Rep. byits Sr. Finance & Accounts Officer, Mr. D. Venkitachalam. ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU Vijayawada Division, Krishna District. 2 The Appellate Deputy Commissioner (CT), Vijayawada. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. .....RESPONDENT(S) 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 of Certiorari or any other appropriate Writ or order or direction quashing the order of the 3rd Respondent in CCT's Ref.No. LV(2)/231/2009, dated 21-4-2009 as illegal, arbitrary and unjustified and consequently restrain the 1st Respondent from taking any coercive steps for recovery of the balance disputed tax of Rs. 38,07,440/- out of the total disputed tax of Rs. 43,51,360/- for the period April 2006 to October 2008 during pendency of appeal before the 2nd Respondent. Counsel for the Petitioner: SRI S.DWARAKANATH Counsel for the Respondents.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B.CHANDRA KUMAR WRIT PETITION NO : 9837 of 2009 ORDER: (Per Hon’ble Smt. Justice T.Meena Kumari) This writ petition is filed seeking to quash the order of the 3rd respondent in CCT's Ref.No. LV(2)/231/2009, dated 21-4-2009 and consequently, to restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.38,07,440/- out of the total disputed tax of Rs.43,51,360/- for the period April 2006 to October 2008, during pendency of appeal before the 2nd respondent. It is the case of the petitioner that aggrieved by the order passed by the 1st respondent, an appeal has been preferred before the 2nd respondent and 12.5% of the disputed tax has been paid and along with the appeal, the petitioner also filed an application seeking stay of collection of the balance disputed tax, but the said stay application was rejected by the 2nd respondent and against the said rejection order, the petitioner filed a revision before the 3rd respondent but the 3rd respondent also refused to grant stay. Hence, the present writ petition has been filed. 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 petitioner has preferred an appeal before the 2nd respondent and the same is pending and that 12.5% of the disputed tax has been paid and taking advantage of the proceedings issued by respondents 2 and 3 refusing to grant stay of collection of the balance disputed tax, pending the appeal, coercive steps may be taken by the authorities and in these circumstances, if the stay is not granted and if the entire disputed tax 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 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 certain conditions. Accordingly, there shall be stay of recovery of the balance disputed tax, pending disposal of the appeal before the 2nd respondent, subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of eight weeks from today. However, it is made clear that the amount already 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 B. Chandra Kumar Date: 6th May, 2009 Gurc/nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE B. CHANDRA KUMAR WRIT PETITION NO : 9837 of 2009 (Order of the Division Bench delivered by the Hon’ble Sri Justice T.Meena Kumari) 06.05.2009