HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:25250 OF 2007 Dated:28.11.2007 Between: M/s. Anand Solvex Limited, rep., by its Executive Director, A. Vinod. ..Petitioner And 1. The Additional Commissioner (CT) Legal, 2nd Floor, CCT Complex, Nampally, Hyderabad and another. ..Respondents. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:25250 OF 2007 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the order dated 19.11.2007 passed by the 1st respondent in CCT’s Ref.No.LIII(1)/739/2007 refusing to grant stay of collection of the disputed taxes for the assessment year 1999-2000 (APGST) as illegal and arbitrary and consequently, to direct the 2nd respondent not to collect the disputed taxes, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Hyderabad. The main grievance of the petitioner is that an appeal has been preferred before the Sales Tax Appellate Tribunal against the order passed by the Deputy Commissioner of Commercial Taxes, Nalgonda Division, revising the assessment order and the same is pending. The petitioner has also filed an application before the 1st respondent seeking stay of recovery of disputed tax and the said application was rejected. Hence, the present writ petition is filed by the petitioner. 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 an appeal is pending before the Sales Tax Appellate Tribunal as to the revised assessment of disputed tax and in such a situation, under the guise of rejection of stay application, if any coercive action is taken, it would effect the very existence of the company itself and also the livelihood of more than 150 employees in the company and apart from that, at this juncture, if the relief as to the stay of the proceedings is not entertained and if the recovery of the disputed tax in question is effected during the pendency of the appeal before the Sales Tax Appellate Tribunal, 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 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of disputed tax till the disposal of the appeal pending before the Sales Tax Appellate Tribunal subject to the condition of the petitioner depositing 50% of the 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: 28th November, 2007 Nn. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:25250 OF 2007 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 28/11/2007