IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE L.NARASIMHA REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11327 of 2008 Between: M/s Tata Steel Ltd.,(A Company Incorporated under Companies Act,1956Having its Regd.Office at Bombay and Branch situated atVI Floor, Surya Towers, S.P.Road, Secun'bad A.P. Rep by its Finance & Administrative Manager, Smt.S.Jhansi Bhavani Choudhary,W/o. Sri.T.Venkat Saradhi, aged about 28 years R/o. Hyderabad. ..... PETITIONER AND 1 The Asst. Commissioner (CT)(LTU), Begampet Division, 6th Floor, Pavani Plaza Complex, Ameerpet,Hyderabad-500016. 2 The Appellate Deputy Commissioner(CT) Punjagutta Division, CT Copmplex, 5th Floor, Opp:Handloom House, M.J.Market Road, Nampally, Hyderabad-500 001. 3 The Additional Commissioner of CT(Legal) Andhra Pradesh,CT Complex, 2nd Floor, OPP: Handloom House, M.J.Market Road, Nampally, Hyderabad-500 001 .....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 to issue a writ order or direction more particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.15,01,597/- for the year 2005-2006 pursuant to the stay rejection order of the 2nd and 3rd respondents pending disposal of the main appeal before the 2nd respondent, or to pass Counsel for the Petitioner:MR.T.S.V.DIWAKAR Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SRI JUSTICE L.NARASIMHA REDDY THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.11327 of 2008 ORDER: (per HON'BLE SRI JUSTICE RAMESH RANGANATHAN) The petitioner is a public limited company engaged in the business of manufacture and sale of iron and steel. Petitioner was assessed to tax on its turnover, aggrieved by which it preferred an appeal to the Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad, along with an application seeking stay of collection of the disputed tax. On the stay application being rejected, the petitioner preferred a revision to the third respondent, who is said to have confirmed the orders of the appellate Deputy Commissioner. The petitioner states that the order of the Appellate Deputy Commissioner is still awaited. The appeal is also said to be still pending before the Appellate Deputy Commissioner. If the respondents are permitted to recover the disputed penalty in its entirety, the appeal pending before the Appellate Deputy Commissioner (CT) will be rendered an empty formality. Pending disposal of the appeal before the Appellate Dy. Commissioner, I consider it appropriate to direct stay of collection of the disputed tax subject to the condition that the petitioner deposits 50% of the disputed tax within a period of six weeks from today. Amount, if any, paid already, shall be given credit to. The writ petition is accordingly disposed of. However, in the circumstances, without costs. ________________________ L.NARASIMHA REDDY,J Date: 28.5.2008 ___________________________ RAMESH RANGANATHAN,J Usd/tsy/asp To 1 The Asst. Commissioner (CT)(LTU), Begampet Division, 6th Floor, Pavani Plaza Complex, Ameerpet,Hyderabad-500016. 2 The Appellate Deputy Commissioner(CT) Punjagutta Division, CT Copmplex, 5th Floor, Opp:Handloom House, M.J.Market Road, Nampally, Hyderabad-500 001. 3 The Additional Commissioner of CT(Legal) Andhra Pradesh,CT Complex, 2nd Floor, OPP: Handloom House, M.J.Market Road, Nampally, Hyderabad-500 001 4. Two CCS to Spl. GP for Commercial Taxes, High Court of A.P., Hyderabad (OUT). 5. Two CD copies.