IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FOURTH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23227 of 2008 Between: M/s. TVS Finance Limited, D.No. 18-1-626, 3rd Floor, Vasavi Plaza, Mosque Road, Upstairs of DAMRO, Tirupathi, represented by its Manager-Finance Mr.S.Sridhar. ..... PETITIONER AND 1 The Additional Commissioner of Commercial Taxes (CT) (Legal), O/o. The Commissioner of Commercial Taxes Opp: Gandhi Bhavan, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT), D.No.43/253-D- 8, Narsinga Rao Pet, Near Bhashyam School Near T.G.Venkaeshwararao House - Ex.MLA, Kurnool - 518004. 3 The Commercial Tax Officer (FAC) Tirupati-I Circle, Chittoor District. .....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 or direction, more particularly one in the nature of Writ of Mandamus by setting aside the impugned proceedings order No. LIII (3)/672/2008, dated 03.10.2008 issued by the 1st respondent as illegal, unjustiﬁed and contrary to provisions of law and pass such other order or orders. Counsel for the Petitioner: SRI.J.V.RAO 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 : 23227 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled seeking to set aside the proceedings No. LIII (3)/672/2008, dated 03.10.2008 issued by the 1st respondent. It is the case of the petitioner that aggrieved by the orders passed by respondents No.2 and 3, an appeal has been preferred before the Sales Tax Appellate Tribunal and the same is pending. Meanwhile, the petitioner ﬁled an application before the 1st respondent seeking stay of collection of the disputed tax pending the appeal before the Tribunal. But the 1st respondent rejected the stay petition. 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 ﬁled an appeal before the Tribunal and the same is pending and that the petitioner has already paid 50% of the disputed tax and that the stay petition ﬁled before the 1st respondent was rejected and taking advantage of the same, the respondents may take coercive steps and in these circumstances, 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 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 disputed tax 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 eight 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: 24th October, 2008 Nn/Gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:23227 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 24/10/2008