IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24748 of 2008 Between: M/s. R. Ram Mohan Rao Rep. by its Proprietor, R. Ram Mohan Rao, S/o. Janardhan Rao Jagtial, Karimnagar District. ..... PETITIONER AND 1 The Additional Commissioner of Commercial Taxes Office of Commissioner of Commercial Taxes C.T. Complex, M.J. Road, Nampally, Hyderabad. 2 The Deputy Commissioner of Commercial Taxes Karimnagar Division Karimnagar Dist. 3 The Commercial Tax Officer Jagtial Karimnagar Dist. .....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 particularly in the nature of Writ of Mandamus declaring the action of the 1st Respondent in rejecting the stay petition ﬁled by the Petitioner for the assessment years 2001-02, 2002- 03, 2003-04 and 2004-05 contrary to the provisions of Section 5F of the APGST Act and Rule 6(2) (a to 1) of the APGST Rules and also as illegal, arbitrary, unjust and consequently forbear the 3rd Respondent from collecting the disputed tax till disposal of the appeal by the Sales Tax Appellate Tribunal, Hyderabad and grant such other relief or reliefs as are deemed to be ﬁt and proper in the circumstances of the case. Counsel for the Petitioner: SRI M.V.J.K.KUMAR Counsel for the Respondents: SRI A.V.KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24748 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled seeking to declare the action of the 1st respondent in rejecting the stay petition ﬁled by the Petitioner for the assessment years 2001-02, 2002-03, 2003-04 and 2004-05 as illegal, arbitrary, unjust and consequently to restrain the 3rd Respondent from collecting the disputed tax till disposal of the appeal by the Sales Tax Appellate Tribunal, Hyderabad. It is the case of the petitioner that aggrieved by the revised orders passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal, Hyderabad and the same is pending and that an application was moved before the 1st respondent seeking stay of collection of the disputed tax. But the 1st respondent rejected the stay application. Now, steps are being taken for recovery of the disputed tax. 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 appeal preferred before the Sales Tax Appellate Tribunal is pending and that the application ﬁled before the 1st respondent seeking stay of collection of the disputed tax was rejected and now, steps are being taken for recovery of the disputed tax and in these circumstances, 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 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 of each assessment year, within a period of six 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: 12th November, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24748 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 12/11/2008