THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO.13468 OF 2010 (PER THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN) DT.16.06.2010 Between: M/s.H.S.R.Builders, represented by its Partner Srinivas Reddy. …………..Petitioner Vs. The Appellate Deputy Commissioner (CT) Secunderabad Division and another. ………………Respondents. O R D E R: The order under challenge in this writ petition is the order of the appellate authority dated 15.12.2009. Sri J.V.Rao, learned counsel for the petitioner, would assert that the order is liable to be set aside on several grounds urged in the affidavit filed in support of the writ petition. Sri Balaji Varma, learned Standing Counsel for Commercial Tax, would submit that, since the petitioner has already preferred a further appeal to the Sales Tax Appellate Tribunal, the petitioner is not entitled to question the order of the first appellate authority in parallel proceedings under Article 226 of the Constitution of India. Since the appeal is pending before the Sales Tax Appellate Tribunal, we see no reason to examine the contentions urged, in this writ petition, on its merits. Ends of justice would be met if the Writ Petition is disposed of directing the petitioner to pay 1/3rd of the interest and penalty within eight weeks from today. Subject to payment of the aforesaid amount, the respondents shall not take any coercive steps to recover the interest and penalty, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The amount, if any, paid by the petitioner with regard to the tax, interest and penalty shall be given credit to. The writ petition is, accordingly, disposed of. In the circumstances, no order as to costs. __________________ B.PRAKASH RAO J., ___________________________ RAMESH RANGANATHAN J., Dt.16.06.2010 tjs tjs