IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE SEVENTEENTH 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 : 12172 of 2008 Between: M/s.Sri Venkateswara Constructions, 2-45-2, Chaitenyapuri, Dilsukhnagar, Hyderabad. Rep. by its Partner, Mr.S.Venkateswarlu S/o.Gandaiah. ..... PETITIONER AND 1 The Additional Commissioner (CT) Legal Office of the Commissioner of Commercial Taxes, 2nd Floor, Commercial Taxes Complex, Opp: Gandhi Bhavan, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Punjagutta Division, 5th Floor, Commercial Taxes Complex, Opp: Gandhi Bhavan, Nampally, Hyderabad. 3 Commercial Tax Officer, Malakpet Circle, Gaganvihar Complex, 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 impugned order dated 11.03.2008 passed by the 1st respondent in CCT's Ref.No.LIII (2)/131/2008 as illegal, arbitrary, unjust and contrary to the facts and law and to pass such other order or further orders. Counsel for the Petitioner:MR.T.RAMESH BABU Counsel for the Respondents.: SPL. 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 : 12172 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 11.3.2008 passed by the 1st respondent in CCT’s Ref.No.LIII (2)/131/2008 as illegal and arbitrary. The main grievance of the petitioner is that aggrieved by the assessment order passed by the 3rd respondent, an appeal has been preferred before the 2nd respondent and along with the appeal, the application seeking stay of collection of the disputed tax was filed, but the 2nd respondent rejected the said application. Having aggrieved by the same, the petitioner preferred further application before the 1st respondent, but the 1st respondent also rejected the stay application. 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 3rd respondent, an appeal has been preferred and the same is pending 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 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 the 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 six (6) 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: 17th June, 2008 Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:12172 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 17/06/2008