IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No.10006 of 2009 Between: M/s Raj Hydero-Mech Engineers, 4-3-181, Mahankali Street, Secunderabad-500 003, Rep by its Proprietor Mr. Vinod Shah. ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal, O/o. The Commissioner of Commercial Taxes, 2nd Floor, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, 5th Floor, O/o. The Commissioner of Commercial Taxes, Nampally, Hyderabd. 3 Deputy Commercial Tax officer, Gandhi Nagar Circle, 8th Floor, Mayur Kushal Complex, Abids, 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.LV(1)/188/2009, DATED 07-04-2009 issued by the 1st respondent, as illegal unjustified and contrary to the provisions of law and pass Counsel for the Petitioner:MR.J.V.RAO Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{LS} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V.AFZULPURKAR WRIT PETITION No.10006 of 2009 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. It is stated that against the order of the 3rd respondent, dated 31.10.2008, imposing penalty of Rs.15,113/-, the petitioner filed an appeal before the 2nd respondent-appellate authority along with stay application and the appellate authority dismissed the stay application by order dated 20.02.2009 in Appeal No.S/130/08-09/V. Aggrieved by the said order, the petitioner filed a revision before the Joint Commissioner (CT) Legal-revisional authority and revisional authority also dismissed the revision by order dated 07.04.2009 in CCT’s Ref.No.LV(1)/188/2009. Questioning the same, this writ petition has been filed seeking to grant of stay for collection of disputed penalty and interest pending disposal of the appeal before the 2nd respondent. Having heard the learned counsel, we feel that the interests of justice would have been met if stay was granted pending appeal, subject to deposit of one-fourth of the liability. Therefore, we set aside the order of the authority and direct that one-fourth of the disputed penalty and interest shall be paid by the petitioner within a period of four weeks from today. For four weeks, there shall be an unconditional stay and stay shall continue till disposal of the appeal, provided the amount is deposited within the stipulated time. The deposit of amount shall be without prejudice to the rights of the petitioner in appeal. If any amount has already been paid by the petitioner, the same shall be given credit. The Writ Petition is, accordingly, disposed of. No order as to costs. ____________________ V.ESWARAIAH,J ____________________________ VILAS V.AFZULPURKAR,J Dated: 13.05.2009 Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Joint Commissioner (CT) Legal, O/o. The Commissioner of Commercial Taxes, 2nd Floor, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, 5th Floor, O/o. The Commissioner of Commercial Taxes, Nampally, Hyderabd. 3 Deputy Commercial Tax officer, Gandhi Nagar Circle, 8th Floor, Mayur Kushal Complex, Abids, Hyderabad. 4. 2 CD copies