IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE NINETH DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 18713 of 2009 Between: M/s. Sawaria Pipes (P) Ltd., rep., by its Director. ..... PETITIONER AND 1 The Additional Commissioner (CT) Legal (FAC), Hyderabad and others. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 18713 of 2009 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the action of the 1st respondent in rejecting the stay application by proceedings dated 12.8.2009 in CCT’s Ref.No.LIII(4) 313/2009, for the assessment year 2001-02. The case of the petitioner is that questioning the proceedings of the 2nd respondent, it had preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending. The petitioner had also moved an application before the 1st respondent seeking stay of collection of the disputed tax during the pendency of the appeal. But the 1st respondent rejected the stay application vide the order impugned herein. Now, the 3rd respondent issued notice dated 22.8.2009 demanding the disputed tax. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader 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 by the petitioner is pending before the Sales Tax Appellate Tribunal and that the petitioner had already paid 25% of the disputed tax and as the stay application was rejected, the authorities are insisting for payment of the balance disputed tax and in these circumstances, if the stay is not granted and 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 Sales Tax Appellate 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 balance disputed tax, pending disposal of the appeal before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax, on or before 31st March, 2010. However, it is made clear that the amounts 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 Nooty Ramamohana Rao Date: 9th March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 18713 of 2009 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 09/03/2010