IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY 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 : 15590 of 2008 Between: M/s Amaleswari Constructions, Flat No.102, Sri Ram Sai Apartments, Saidabad, Hyderabad Rep by its Managing Partner, Sri P. Venkata Rami Reddy, ..... PETITIONER AND 1 Commercial Tax Officer, Malakpet Circle, Hyderabad. 2 Appellate Deputy commissioner(CT), Punjagutta Division, Hyderabad. 3 Additional Commissioner (CT)(Legal) 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 order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.15,90,307/- for the assessment year 2004-05(APGST) arising in pursuance of the stay rejection order of the second respondent dated 12- 05-2008 passed in appeal No.O/28/2008-09 read with the assessment order dated 14.08.2008 passed by the first respondent pending disposal of the appeal before the second respondent. Counsel for the Petitioner:MR.S.KRISHNA MURTHY Counsel for the Respondents : SRI A.V. KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 15590 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to grant stay of collection of the disputed tax of Rs.15,90,307/- for the assessment year 2004-05 in pursuance of the stay rejection order of the second respondent dated 12-05-2008 passed in appeal No.O/28/2008- 09, pending disposal of the appeal before the second respondent. The main grievance of the petitioner is that aggrieved by the assessment order passed by the 1st respondent, the petitioner filed an appeal before the second respondent along with a stay petition seeking stay of collection of the disputed tax. But the 2nd respondent rejected the stay petition. Taking advantage of the same, the 1st respondent issued garnishee notices to the bankers of the petitioner. 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 assessment orders passed by the 1st respondent, an appeal has been preferred before the 2nd respondent and the same is pending and that the petitioner has already paid 50% of the disputed tax 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, 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 2004-2005, 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 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: 21st July, 2008 Note: Communicate by wire At party’s costs (BO) Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:15590 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 21/07/2008