IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FIFTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20842 of 2008 Between: M/s. Shivani Alloy Steel Castings Ltd., Somajiguda, Hyderabad, Represented by its Manager (Finance), S.V.V.S. Subba Rao, S/o. S.Narasimha Rao, Aged about 40 years, Hyderabad District. ..... PETITIONER AND 1 The Appellate Deputy Commissioner (CT) Secunderabad Division, Hyderabad. 2 The Commercial Tax Officer, Basheerbagh Circle, 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 an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring the action of the 1st Respondent in rejecting the stay petition ﬁled by the petitioner through the impugned order in Appeal No.A/77/2008-09 dated 5.8.2008 as illegal, arbitrary, unjust, improper, contrary to the provisions of the Central Sales Tax Act, '56 and forbear the 2nd Respondent from taking any coercive action for recovery of the disputed tax of Rs.11,49,892/- pending disposal of the appeal before the 1st Respondent and grant such other relief or reliefs. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20842 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled challenging the action of the 1st respondent in rejecting the stay petition vide order dated 5.8.2008 in Appeal No.A/77/2008-09 and seeking to restrain the 2nd respondent from taking any coercive steps for recovery of the disputed tax, pending disposal of the appeal before the 1st respondent. It is the case of the petitioner that aggrieved by the assessment order passed by the 2nd respondent, an appeal has been preferred before the 1st respondent and the same is pending. Along with the appeal, an application seeking stay of collection of the disputed tax was also ﬁled, but the same was dismissed by the 1st respondent vide order impugned herein. Now, steps are being taken by the 2 nd respondent to recover the disputed tax. Hence, the present writ petition has been filed. 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 1st respondent and the same is pending and at this juncture, rejection of stay application by the 1st respondent and consequent action of the 2nd respondent in taking steps for recovery of the disputed tax, are illegal and in these circumstances, if the stay is not granted and if the 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 1st respondent, 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 in question, pending disposal of the appeal before the 1st respondent, 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 Ramesh Ranganathan Date: 25th September, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20842 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/09/2008