HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27722 OF 2007 Dated:26.12.2007 Between: G.R. Power Switchgear Ltd., Regd. Office “Kotamma Bhavan”, Plot No.27/B, IDA, IV Phase, Jeedimetla, Hyderabad, Rep., by its Director P. Venkataram Reddy. ..Petitioner And 1. The C.T.O., IDA, Gandhinagar Circle, Hyderabad and others. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27722 OF 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the order passed by the Additional Commissioner (CT) (Legal), Hyderabad in CCT’s Ref.No.L.III (4)/589/2007, dated 30.11.2007 as illegal and arbitrary and to interdict the respondent- authorities from collecting balance disputed tax pending disposal of the appeal. The main grievance of the petitioner is that aggrieved by the order passed by the 2nd respondent, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal. The petitioner has filed an application before the 3r d respondent seeking stay of collection of balance disputed tax pending disposal of the appeal. But the said application was dismissed. Having aggrieved by the same, the present writ petition has been filed by the petitioner. Heard the learned Counsel appearing for the petitioner and the learned Special Standing Counsel for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the appeal as to the assessment order is pending before the Sales Tax Appellate Tribunal and at this juncture, if the relief of stay is not entertained and if the recovery is effected, 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 balance disputed tax pending disposal of the appeal before the Tribunal, on condition of the petitioner depositing 50% of the disputed tax, within a period of six weeks from today. 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 G. Rohini Date: 26th December, 2007 Note: Issue C.C. by Monday. (BO) Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27722 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 26/12/2007