HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2766 OF 2008 Dated:12.2.2008 Between: M/s SQL Star International Limited, Sanali Info Park, Block “B”, 4th Floor, Banjara Hills, Hyderabad, a Company rep., by its General Manager (Finance & Accounts) K.V. Sai Prasad. ..Petitioner And 1. The Additional Commissioner (CT) Legal, A.P. C.T. Building, II Floor, M.J. Road, Nampally, Hyderabad and others. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2766 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the action of the 1st respondent in rejecting the stay petition filed by the petitioner vide order dated 7.2.2008 in CCT’s Ref.L.III(4)/48/2008, as illegal and consequently, to grant stay of collection of the disputed tax for the assessment year 2002-2003 pending disposal of the appeal before the Sales Tax Appellate Tribunal, Hyderabad. The main grievance of the petitioner is that aggrieved by the revision order passed by the 3rd respondent, the petitioner has preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending. The petitioner has filed an application before the 1st respondent seeking stay of collection of the disputed tax pending disposal of the appeal before the Tribunal. But the 1st respondent rejected the stay. Having aggrieved by the same, the present writ petition has been preferred by the petitioner. 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 against the order of the 3rd respondent, an appeal is pending before the Sales Tax Appellate Tribunal and that the petitioner has already paid 25% of the disputed tax and at this stage, the 1st respondent is not justified in rejecting the stay. It is further contended that if the relief of stay is not entertained and if the disputed tax is recovered, the very purpose of filing the appeal before Tribunal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending before the 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 Sales Tax Appellate Tribunal subject to the condition of the petitioner depositing 50% of the balance 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 G. Rohini Date: 12th February, 2008 Note: Communicate by wire at party’s costs (BO) Nn/Gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2766 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 12/02/2008