HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2390 OF 2008 Dated:07.02.2008 Between: M/s. Andhra Cements Limited rep., by its Assistant Manager (Legal) E.V.S.R.A. Prasad. ..Petitioner And 1. The Joint Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, A.P., Hyderabad and others. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2390 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the order dated 02.11.2007 passed by the 1st respondent in CCT’s Ref.LV(2)/802/2007 as illegal and arbitrary. The main grievance of the petitioner is that against the order passed by the 2nd respondent dated 23.8.2007, the petitioner-company preferred appeals in TA No.398 & 399 of 2007 before the Sales Tax Appellate Tribunal Visakhapatnam. The petitioner filed stay applications before the 1st respondent seeking stay of collection of balance of the disputed interest of Rs.16,64,755/- for the year 1991-92 and Rs.6,52,888/- for the year 1992-93. But the 1st respondent rejected the stay applications vide order impugned herein. Pursuant to the rejection of stay, the 3rd respondent issued a notice dated 30.1.2008 demanding payment of balance disputed interest. Hence, the present writ petition is 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 against the order passed by the 2nd respondent, appeals have been preferred before the Tribunal and the same are pending and at this juncture, if the relief as to the stay of the proceedings is not entertained and if the disputed interest is recovered during the pendency of the appeals before the Sales Tax Appellate Tribunal, the very purpose of filing the said appeals, which is a statutory remedy that is available to the aggrieved party, would be defeated. In the facts and circumstances of the case and in view of the pendency of the appeals 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of disputed interest till the disposal of the appeals pending before the Sales Tax Appellate Tribunal subject to the condition of the petitioner depositing 50% of the disputed interest of each assessment year 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: 7th February, 2008 Nn. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2390 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 07.02.2008