IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE NINETEENTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20480 of 2008 Between: M/s. Breezy Farms & Resorts Pvt. Ltd., 326, Block-C, Kanthi Sikhara Apartments, Somajiguda, Hyderabad Represented by its Director Mr.V.Niranjan Reddy. ..... PETITIONER AND 1 The Commercial Tax Officer, Somajiguda Circle, Hyderabad. 2 The Appellate Dy. Commissioner (CT) Punjagutta Division, 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 more particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in dismissing the stay application ﬁled by the petitioner seeking stay of collection of disputed tax of Rs.32,22,722/- through the impugned orders dated 8-9-08 and the consequential action of the 1st respondent in issuing the impugned notice dated 12.09.2008 demanding the disputed tax even during the pendency of the appeal is illegal, arbitrary, high-handed, without authority of law and jurisdiction and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax of Rs.32,22,722/- in pursuance of the impugned notice dated 12.09.2008 pending disposal of the appeal before the 2nd respondent and pass such other order or orders. Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20480 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled challenging the order, dated 8.9.2008 passed by the 2nd respondent and the consequential notice dated 12.9.2008 issued by the 1st respondent, and seeking a direction to restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax, pending disposal of the appeal before the 2nd respondent. It is the case of the petitioner that against the assessment orders passed by the 1st respondent, an appeal has been preferred before the 2nd respondent and the same is pending. Along with the appeal, a stay application was ﬁled, but the same was dismissed by the 2nd respondent. Now, steps are being taken for collection of the disputed tax and in such course, the 1st respondent issued the notice impugned herein. 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 2nd respondent and the same is pending and that the petitioner has already paid 12.5% of the disputed tax and at this juncture, if the stay is not granted and if the entire 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 2nd 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 2nd respondent, 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: 19th September, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20480 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 19/09/2008