IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13247 of 2008 Between: M/s. Hindustan Unilever Limited, Sy. No. 129/2, Kandlakoya Village, Medchal Mandal, Ranga Reddy District. rep by its Assistant Manager-Legal, Mr. G.S. Srinivasa Rao. ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU, Hyderabad Rural Division, Hyderabad. 2 The Appellate Deputy commissioner (CT) Hyderabad Rural 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 a Writ of Certiorari or any other appropriate Writ or order or direction quashing the order of the 2nd respondent in R/50/2008-09, dated 17-6-2008 refusing to grant stay of collection of balance disputed tax of Rs.67,60,372/- out of total disputed tax of Rs.1,25,31,966/- for the assessment year 2004-05 (APGST) pending disposal of the appeal before him as illegal, arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.67,60,372- out of total disputed tax of Rs.1,35,31,966/- for the assessment year 2004-05 (APGST) pending disposal of the appeal before the 2nd respondent. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13247 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to set aside the order, dated 17.6.2008 passed in R/50/2008-09, by the 2nd respondent, refusing to grant stay of collection of the balance disputed tax for the assessment year 2004-05 (APGST) pending disposal of the appeal before the 2nd respondent, as illegal, arbitrary and contrary to law and consequently, to restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax, pending disposal of the appeal before the 2nd respondent. The main grievance of the petitioner is that aggrieved by the assessment order passed by the 1st respondent, an appeal has been preferred before the 2nd respondent and along with the appeal, an application seeking stay of collection of the disputed tax was also filed before the 2nd respondent, but the same was rejected. Taking advantage of the same, the 1st respondent is insisting for payment of the disputed tax. Hence, the petitioner filed the present writ petition. Heard the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Tax and perused the material available on record. The learned Counsel for the petitioner contended that against the assessment order passed by the 1st respondent, an appeal has been preferred and the same is pending and at this juncture, if the relief as to the stay of collection of the disputed tax is not entertained and if the recovery of the disputed tax in question is effected during the pendency of the appeal before the 2nd respondent, the very purpose of filing the said appeal, which is a statutory remedy that is available to the aggrieved party, would be defeated. In the facts and circumstances of the case and in view of the pendency of the appeal 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of the disputed tax for the assessment year 2004-05, till disposal of the appeal pending before the 2nd respondent subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of eight (8) weeks from today. However, it is made clear that the amount, if any already paid, 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: 25th June, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:13247 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/06/2008