HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27926 OF 2007 Dated:28.12.2007 Between: M/s. Sri Venkateswara Agencies Ongole Rep., by its Proprietor K. Venkanna ..Petitioner And 1. The Joint Commissioner of Commercial Taxes, Office of Commissioner of Commercial Taxes, Commercial Taxes Complex, Nampally, Hyderabad and others. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27926 OF 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking stay of the disputed tax for the assessment year 2004-2005 pending appeal before ADC, Guntur by its order dated 13.11.2007 in CCT’s Ref.No.LV (4)/829/2007 as illegal and arbitrary and consequently, forbear the 3rd respondent from taking coercive steps pending disposal of the appeal. The main grievance of the petitioner is that aggrieved by the assessment made by the 3rd respondent, the petitioner preferred an appeal along with the stay application before the 2nd respondent. But, the 2nd respondent dismissed the stay application. Challenging the same, the petitioner filed stay petition before the 1st respondent. The 1st respondent also dismissed the stay petition. Having aggrieved by the same, 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 appeal as to the assessment is pending before the 2nd respondent and the petitioner has already paid 12.5% of the disputed tax and that taking advantage of the rejection of stay by the 1st respondent, the 3rd respondent is demanding the disputed tax and at this juncture, if the relief of stay is not entertained and if the disputed tax is recovered, the very purpose of filing the appeal before the 2nd respondent would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the 2nd respondent, without expressing any opinion on the merits of the case, We feel it a fit case wherein stay can be granted, subject to the certain conditions. Accordingly, there shall be stay of recovery of the disputed tax pending disposal of the appeal before the 2nd 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 G. Rohini Date: 28th December, 2007 Note: Issue C.C. by Thursday. (BO) Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27926 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 28/12/2007