IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FOURTEENTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 17782 of 2008 Between: M/s. Voltas Limited, 87/D, R.P.Road, Secunderabad-500 003 rep. by its Accounts Executive, Mr. Ch. Lakshman Kumar. ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Secunderabad Division, Hyderabad. 2 The Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3 The Joint Commissioner (CT) Legal, A.P., 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 or Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent in CCT's Ref. No. LV(10/532/2008, dated 25-7-2008 as illegal, arbitrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of balance disputed tax of Rs.37,82,229/- out of total disputed tax of Rs.41,28,562/- for the assessment year 2001-02 (CST) pending disposal of the appeal before the sales Tax Appellate Tribunal, Hyderabad. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents.: SRI A.V. KRISHNA KOUNDINYA, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17782 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner seeking to set aside the order of the 3rd respondent, dated 25.7.2008 and consequently, to restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.37,82,229/- out of total disputed tax of Rs.41,28,562/- for the assessment year 2001-02, pending disposal of the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that aggrieved by the orders passed by the 2nd respondent, the petitioner has preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending and that the petitioner has already paid 25% of the disputed tax. The petitioner ﬁled a stay application before the 3rd respondent seeking stay of collection of the balance disputed tax. But the 3rd respondent rejected the said application vide the order impugned, pursuant to which, the authorities are demanding for payment of the disputed tax. 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 Tribunal challenging the order passed by the 2nd respondent and the same is pending and that the petitioner has already paid 25% of the disputed tax and at this stage, if the relief of stay is not granted and if the entire disputed tax is recovered, 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 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 for the period in question, pending disposal of the appeal before the Tribunal, subject to the 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 P.V. Sanjay Kumar Date: 14th August, 2008 nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17782 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 14/08/2008