IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIRST DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 13951 of 2008 Between: Sree Sidhi Vinayak Sales,H.No.5-3-754/1,Shanker Bagh Opp:Osman Gunj,Hyderabad, rep.by its Proprietor Mr.Praveen Kumar,S/o.Nirmal Kumar ..... PETITIONER AND 1 The Commercial Tax Officer, N.S.Road Circle, 2nd floor,Gaganvihar,Nampally,Hyderabad 2 The Deputy Commercial Tax officer,N.S.road Circle,2nd floor, Gaganvihar,Nampally, Hyderabad 3 The Appellate Deputy Commissioner (CT),Punjagutta Division, 5th floor, Commercial Taxes Complex, Opp:Gandhi Bhavan,Nampally,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 order dated 6.5.2008 passed by the 3rd respondent in Appeal No.CV/8/2008-09 and also the Distraint Order dated 27.6.2008 passed by the 2nd respondent under Revenue Recovery Act as illegal, arbitrary, unjust and contrary to the facts and law consequently set aside the same. Counsel for the Petitioner:MR.T.RAMESH BABU 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 : 13951 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the order, dated 6.5.2008 passed by the 3rd respondent in Appeal No.CV/8/2008-09 and also the Distraint Order, dated 27.6.2008 passed by the 2nd respondent under Revenue Recovery Act as illegal, arbitrary, unjust and contrary and consequently, to set aside the same. The main grievance of the petitioner is that against the assessment order passed by the 1st respondent, an appeal has been preferred before the 3rd respondent and along with the appeal, an application seeking stay of collection of the disputed tax was also filed, but the 3rd respondent rejected the stay application. Taking advantage of the same, the 2nd respondent is proceeding with the provisions of the Revenue Recovery Act to collect the tax, pending disposal of the appeal. Having aggrieved by the same, the present writ petition has been preferred. 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 order passed by the 1st respondent, an appeal has been preferred before the 3rd respondent and the same is pending and that the petitioner has already paid 12.5% of the demanded tax and at this juncture, if the relief as to the stay of the 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, 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 3rd 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 till disposal of the appeal pending before the 3rd 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: 1st July, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:13951 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 01/07/2008