IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 21044 of 2009 Dated: 28.4.2010 Between: Acalmar Oils and Fats Limited, a company incorporated under the Companies Act, 1956 having its Registered Office at Aparna Crest, Hyderabad, rep., by its Manager (finance), Sri Priyadarshan. ..... PETITIONER AND 1 The Commercial Tax Officer, Special Commodities Circle, Saroornagar Division, Hyderabad and others. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 21044 of 2009 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to declare the order dated 18.9.2009 passed by the 3rd respondent as illegal and arbitrary and consequently, to direct the 1st respondent not to take any coercive steps for recovery of the disputed tax for the assessment year 2004-05 during pendency of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that aggrieved by the assessment order, it has preferred second appeal before the Sales Tax Appellate Tribunal and the same is pending. In the mean time, an application was filed before the 3rd respondent seeking stay of collection of the disputed tax pending disposal of the appeal, but the 3rd respondent rejected the stay application. Now, the authorities are trying to take steps for recovery of the disputed tax. 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 filed by the petitioner is pending before the Tribunal and that the petitioner has already paid more than 50% of the disputed tax and the stay petition was rejected and now, the respondents are trying to take steps for recovery of the disputed tax and in these circumstances, if the stay is not granted and the disputed tax is recovered, the very purpose of filing the appeal would be defeated. In view of the fact that the appeal is pending before the Tribunal and in view of the above submission of the learned Counsel for the petitioner that the petitioner had already paid more than 50% of the disputed tax, without expressing any opinion on the merits of the case, we feel it a fit case wherein the respondents can be directed not to take any coercive steps. Accordingly, we direct that the respondents should not take any coercive steps for collection of the disputed tax, pending disposal of the appeal before the Tribunal. The Tribunal is directed to dispose of the appeal within a period of six months from the date of receipt of a copy of this order. With the above direction, the writ petition is disposed of. No order as to costs. __________________________ Justice T. Meena Kumari _________________________ Justice Nooty Ramamohana Rao Date: 28th April, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :21044 of 2009 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 28/04/2010