THE HON’BLE SMT. JUSTICE T.MEENA KUMARI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO.6908 OF 2010 DATED 29TH MARCH, 2010 BETWEEN M/s.Sree Siddhi Vinayak Sales, 5-3-754/1, Shankar Bagh, Opp. Osmangunj, Hyderabad, respresented By its Proprietor, Praveen Kumar S/o Nirmal Kumar aged 39 years Resident of Hyderabd. … Petitioner and Commercial Tax Officer, N.S. Road Circle, 11th Floor, Gaganvihar, Nampally, Hyderabad. And Others … Respondents THE HON’BLE SMT. JUSTICE T.MEENA KUMARI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO.6908 OF 2010 ORDER: (Per TMK,J) This writ petition is filed challenging the Garnishee Notice dated 19.03.2010, i.e., in TIN No.28930192191 issued by the 1st respondent and seeking to grant stay of collection of the disputed tax for the assessment year 2007-08 pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that aggrieved by the orders of the 2nd and 3rd respondents, it had preferred appeals before the Sales Tax Appellate Tribunal and it had also filed application before the 4th respondent seeking stay of collection of the disputed tax but the appeal and stay petition are still pending before the Tribunal and the 4th respondent respectively. Now, the respondents are insisting for payment of the disputed tax. 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 appeal and stay petition preferred by the petitioner are pending adjudication and that the authorities are insisting for payment 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 and stay petition would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal and stay petition are pending before the Tribunal and the 4th respondent respectively, 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 disputed tax, pending disposal of the appeal and stay petition before the Tribunal and the 4th respondent respectively subject to the condition of the petitioner depositing 50% of the disputed tax within a period of four weeks from today. However, it is made clear that the amounts paid, if any, shall be given credit to the above stipulated sum. Subject to the above direction, the writ petition is disposed of at the stage of admission. No order as to costs. _____________________________ SMT. T.MEENA KUMARI, J. ________________________________ NOOTY RAMAMOHANA RAO, J. 29TH MARCH, 2010. VGSR/PGS