IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No.27179 of 2008 Between: M/s. ABB Limited Flat NO. 007, 1st Floor, Sai Pragati Towers Himayatnagar Main Road, Hyderabad Rep. by its Assistant Vice President Mr. N. Jaganatha Sastri. ..... PETITIONER AND 1 The Commercial Tax Officer Agapura Circle, Hyderabad. 2 The Deputy Commissioner (CT) Abids Division, Hyderabad. 3 The Joint Commissioner (CT) Legal Andhra Pradesh, 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 to issue a writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent in LV(1)/737/2008 dt. 18-11-2008 in granting stay on condition of deposit of 50% of the balance disputed tax pending appeal before the Sales Tax Appellate Tribunal, Hyderabad as illegal, arbitrary unjustified and onerous and consequently restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs. 28,89,358 /- out of total disputed tax of Rs. 54,27,822/- pending disposal of the appeal in T.A.No. 327 of 2006 before the Sales Tax Appellate Tribunal, A.P. Hyderabad for the assessment year 2000-01 (APGST) and pass Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{VSMI} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No.27179 of 2008 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. It is stated that against the revisional assessment order in RR No.54/02-03/APGST, dated 03.04.2006, demanding to pay the tax on GTO Rs.21,11,57,740/-, ETO Rs.14,16,71,041/- and NTO Rs.6,94,86,699/- the petitioner filed an appeal before the Sales Tax Appellate Tribunal in TA.No.327 of 2006. It is stated that pending appeal, the petitioner moved a stay application before the 3rd respondent seeking stay of collection of balance disputed tax of Rs.28,89,358/- for the assessment year 2000-01 under APGST Act, contending that out of total disputed tax of Rs.54,27,822/- he has already paid an amount of Rs.27,13,911/-. The 3rd respondent by order dated 18.11.2008 in proceedings CCT’s Ref.No.LV(1)/737/2008 granted stay subject to deposit of 50% of the balance disputed tax that remains unpaid within four weeks. It is the contention of the learned counsel for the petitioner that to make 50% of the disputed tax, he has to pay about Rs.2 lakhs, but the 3rd respondent instead of granting stay of payment of 50% of the disputed tax, directed to pay 50% of the balance disputed tax that remains unpaid. We are not inclined to express any opinion with regard to exact amount of disputed tax assessed by the 2nd respondent, which is subject matter of the appeal pending before the Sales Tax Appellate Tribunal. As this Court has been granting stay uniformly pending disposal of the appeal on payment of 50% of the disputed tax, we feel that the interests of justice would have been met if stay was granted pending appeal, subject to deposit of half of the disputed tax as per the revised assessment order. Therefore, we set aside the order of the authority and direct that half of the disputed tax shall be paid by the petitioner within a period of six weeks from today. For six weeks, there shall be an unconditional stay and stay shall continue till disposal of the appeal, provided the amount is deposited within the stipulated time. The deposit of amount shall be without prejudice to the rights of the petitioner in appeal. If any amount has already been paid by the petitioner, the same shall be given credit. The Writ Petition is, accordingly, disposed of. No order as to costs. ____________________ V.ESWARAIAH,J ________________________ K.C. BHANU,J Dated: 17.12.2008 Dsr Note: Issue copy in three days B/o Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer Agapura Circle, Hyderabad. 2 The Deputy Commissioner (CT) Abids Division, Hyderabad. 3 The Joint Commissioner (CT) Legal Andhra Pradesh, Hyderabad. 4.2CCs to 5.2CD copies