IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE ELEVENTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 10929 of 2008 Between: M/s.Anakapalle VV Ramana Co-operative Sugars Limited Thummapala-531032, Visakhapatnam District rep.by its Managing Director, MR.S.L.Satyanarayana ..... PETITIONER AND 1 The Commercial Tax officer, Anakapalle Visakhapatnam District 2 The Deputy Commissioner (CT), Visakhapatnam 3 The Joint Commissioner (CT), Legal, Andhra Pradesh Nampally, 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 a writ of mandamus or any other appropriate writ or order or direction setting aside the order of the 3rd respondent in CCTs Ref,No.LV(3)/82/2008 dated 22.4.2008 and consequently restrain the 1st respondent from taking any coercive steps for recovery of disputed tax of Rs.48,93,719/- for the assessment years 1998-99 pursuant to the revision order of the 2nd respondent dated 21.4.2003 pending disposal of the appeal in TA.No.261 of 2005 before the Sales Tax Appellate Tribunal and pass Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents : SRI K. RAJI REDDY, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 10929 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to set aside the order of the 3rd respondent in CCT’s Ref.No.LV(3)/82/2008, dated 22.4.2008 and consequently, to restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax of Rs.48,93,719/- for the assessment year 1998-1999, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The main grievance of the petitioner is that aggrieved by the assessment orders passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal and the said appeal is ripe for judgment and in the meantime, as the authorities are trying to take coercive steps, an application has been filed seeking stay of collection of the disputed tax for the assessment year 1998-1999 before the 3rd respondent, but the 3rd respondent dismissed the said application. Hence, 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 petitioner has preferred an appeal before the Sales Appellate Tribunal and the same is ripe for judgment and apart from that, the Government is having substantial shares in the society and the society started running the unit and at this juncture, if the relief of stay is not granted and if the disputed tax is recovered, the very purpose of filing the appeal would be defeated. In the peculiar facts and circumstances of the case and in view of the submission of the learned Counsel for the petitioner that the Government is having substantial shares in the society and the society started running the unit as on today, 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 for the assessment year 1998-99, pending disposal of the appeal before the Sales Tax Appellate Tribunal subject to the condition of the petitioner depositing 1/4th (One fourth) of the disputed tax, within a period of eight weeks from the date of receipt of a copy of the order. However, it is made clear that the amount, already paid if any, shall be given credit to the above stipulated sum. It is made clear that on compliance of the above stipulated condition, the appeal shall be proceeded with. Subject to the above direction, the writ petition is disposed of. No order as to costs. __________________________ , Justice T. Meena Kumari ____________________________ Justice Ramesh Ranganathan Date: 11th June, 2008 Nn/gurc. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:10929 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 11/06/2008