IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 4903 of 2010 Between: M/s. Aakanti Glass Stores, rep., by its Partner A. Mahesh. ..... PETITIONER AND 1 The Commercial Tax Officer, Begum Bazar Circle and another. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 4903 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the action of the 1st respondent in issuing Form I, dated 26.2.2010 demanding the taxes and penalties for the assessment years 2005-06 and 2006-07, pending disposal of the appeals before the Sales Tax Appellate Tribunal. The case of the petitioner is that questioning the assessment and the penalty proceedings issued by the 1st respondent, it had preferred second appeals before the Sales Tax Appellate Tribunal and the same are pending and it had also filed applications before the 2nd respondent seeking stay of collection of the disputed tax and penalty, pending adjudication of the appeals and the same are also pending. While so, the authorities are threatening to take coercive steps for recovery of the disputed tax and penalties. Heard the learned Counsel appearing 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 appeals preferred by the petitioner are pending before the Sales Tax Appellate Tribunal and that the petitioner had already paid 50% of the disputed tax and 25% of the penalties and now, the authorities are insisting for payment of the balance disputed tax and penalties, and in these circumstances, if the stay is not granted and the entire disputed tax and penalties are recovered, the very purpose of filing the appeals would be defeated. In the facts and circumstances of the case and in view of the fact that the appeals are pending before the Sales Tax Appellate 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 balance disputed tax and penalties, pending disposal of the appeals before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax and 25% of the penalties for each assessment year, on or before 31st March, 2010. However, it is made clear that the amounts 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 Nooty Ramamohana Rao Date: 5th March, 2010 Note: Issue CC by Tuesday (B/O) nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 4903 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 05/03/2010