IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE EIGHTH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17300 of 2008 Between: M/s. Alumeco India Extrusion Limited, (Formerly Pennar Profiles Limited), Kallakal Village, Toopran mandal, Medak Distrcit 502336, A.P., rep by the Executive Director Sri madari Ratnakar. ..... PETITIONER AND 1 Additional Commissioner (CT) Legal, CCT's office, II Floor, Nampally, Hyderabad. 2 Appellate Deputy Commissioner (CT), Punjagutta Division, CCT Complex, Nampally, Hyderabad. 3 The Commercial Tax Officer, Begumpet Circle, Aameerpet, 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 a Writ or direction more particularly one in the nature of Writ of Mandamus declaring the impugned order dt 5-7-2008 passed by the 2nd respondent in Appeal No. B/55/2008-09 (Ex.P1) as illegal, arbitrary unjust and contrary of the facts and law and to pass such other order or further orders as this Honorable Court may deem ﬁt and proper in the circumstances of the case. Counsel for the Petitioner:MR.S.R.R.VISWANATH Counsel for the Respondents.: SRI A.V. KRISHNA KOUNDINYA, 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 P.V. SANJAY KUMAR WRIT PETITION NO : 17300 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled by the petitioner challenging t h e order, dt.5-7-2008 passed by the 2 nd respondent in Appeal No. B/55/2008-09. The main grievance of the petitioner is that against the assessment made by the 3rd respondent, the petitioner ﬁled an appeal before the 2nd respondent. Along with the main appeal, an application seeking stay of the collection of the disputed tax was ﬁled. But the 2nd respondent rejected the stay petition. Having aggrieved by the same, the petitioner preferred a revision before the 1st respondent. But however, having apprehended that even though a revision petition is pending, the authorities can take coercive steps for collection of the disputed tax, as held by this Court in Stilbene Chemicals Ltd., Vs. Additional Commissioner (CT) & Another[1], 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 application seeking stay of recovery of the tax was rejected and in these circumstances, if the relief of stay is not granted and if the disputed tax is recovered, the very purpose of ﬁling the appeal before 2nd respondent 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, 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 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 P.V. Sanjay Kumar Date: 8th August, 2008 NOT E: Communicate by wire at party’s costs (BO) nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 17300 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 08/08/2008 [1] (1998) 28 APST J 305 (APHC)