IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY NINETH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 4316 of 2008 Between: M/s. Kanthilal Traders, Old Post Office Road, Adoni, Kunoorl District, Rep. by its Proprietor, Sri PremKumar K. Sha ..... PETITIONER AND 1 The Additional Commissioner (C.T) Legal Andhra Pradesh, II Floor, C.T. Building, M.J. Road, Nampally, Hyderabad. 2 The Deputy Commissioner (C.T) Behind Central Plaza, Near Ayyappa Swamya Temple, Kurnool. 3 The Commercial Tax Officer-I Adoni, Kurnool 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 order or direction more particularly in the nature of Mandamus by holding that the impugned stay Rejection Order passed by the First Respondent in CCT's Ref.No. L.III(3)/124/2008 dt.22-2-2008 as illegal, and consequently grant stay of collection of the disputed tax of Rs.17,43,.893-00 for the Assessment year 2002-2003 CST Pending disposal of the petitioner’s Appeal before the A.P. Sales Tax Appellate Tribunal, Hyderabad. Counsel for the Petitioner: MR.G.NARENDRA CHETTY Counsel for the RespondentS No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 4316 of 2008 ORDER: (per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the stay rejection order passed by the 1st respondent in CCT’s Ref.No.L.III (3)/124/2008, dated 22.2.2008 as illegal and consequently, to grant stay of collection of the disputed tax of Rs.17,43,893/- for the assessment year 2002-2003 CST pending disposal of the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that the assessing authority passed assessment order dated 18.7.2006 for the assessment year 2002-2003 and subsequently, the 2nd respondent suo motu passed revision order dated 23.5.2007. Challenging the same, the petitioner filed an appeal before the Sales Tax Appellate Tribunal and the same is pending. The petitioner also filed a Stay petition before the 1st respondent seeking stay of collection of the disputed tax pending disposal of the appeal before the Tribunal. But, the 1st respondent rejected the same. Having aggrieved by the same, the present writ petition has been preferred. Heard the learned Counsel for the petitioner and the learned Government Pleader for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the petitioner preferred an appeal before the Tribunal against the revision order of the 2nd respondent and the same is pending and at this juncture, the 1st respondent is not justified in rejecting stay petition. It is further contended that the relief as to the stay of the proceedings is not entertained and if the disputed tax is recovered during the pendency of the appeal before the Tribunal, the very purpose of filing the said appeal, which is a statutory remedy that is available to the aggrieved party, would be defeated. In the facts and circumstances of the case and in view of the pendency of the appeal 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of disputed tax till disposal of the appeal pending before the Sales Tax Appellate Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax on or before 31.3.2008. 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: 29th February, 2008 Note: Communicate by wire At party’s costs (BO) Nn. HONOURABLE MRS JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:4316 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 29.02.2008