IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY SIXTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION NO : 21058 of 2008 Between: M/s. Indo Iron Foundry Private Ltd., Rep. by its Director, Mr. Poonamchand Jain Uppal, Hyderabad. ..... PETITIONER AND 1 The Joint Commissioner of Commercial Taxes (Legal) Office of the Commissioner of Commercial Taxes A.P., Nampally, Hyderabad. 2 The Sales Tax Appellate Tribunal, Andhra Pradesh Rep. by its Secretary, Nampally, Hyderabad. 3 The Deputy. Commissioner of Commercial Taxes Secunderabad Division, Hyderabad. 4 The Commercial Tax Offier Tarnaka Circle Tarnaka, 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 an appropriate Writ, Order or direction, preferably one in the nature of a Writ of Mandamus declaring the action on the part of the 1st Respondent in rejecting the Revision (Stay) Applications ﬁled by the petitioner in respect of the assessment years 2002-03 and 2003-04 (APGST) Vide his Proceedings in CCT'S Ref.No.L.V(1)/626/2008 and L.V.(1)/627/2008, both dated 05- 09-2008 (ﬁled herewith as Annexure P.1 & P.2), pending the Appeals before the 2nd Respondent as illegal, arbitrary, unsustainable besides being quite contrary to the provisions of the APGST Act. Counsel for the Petitioner: SRI.A.K.JAISWAL Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION NO : 21058 of 2008 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 applications ﬁled by the petitioner in respect of the assessment years 2002-03 and 2003-04, vide his Proceedings in CCT'S Ref.No.L.V(1)/626/2008 and L.V.(1)/627/2008, dated 05-09-2008, during the pendency of the appeals before the 2nd respondent. It is the case of the petitioner that aggrieved by the revised orders of the 3rd respondent, appeals have been preferred before the 2nd respondent - Sales Tax Appellate Tribunal and the same are pending. Simultaneously, the stay applications were also ﬁled before the 1st respondent. But the same were rejected. Hence, the present writ petition has been filed. 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 the appeals ﬁled before the 2nd respondent are pending and that the stay applications ﬁled by the petitioner were rejected and pursuant to the stay rejection orders, the 4th respondent is trying to initiate coercive steps for recovery of the disputed tax and in these circumstances, if the stay is not granted and if the disputed tax is recovered, the very purpose of filing the appeals would be defeated. In the facts and circumstances of the case and in view of the fact that the appeals are pending 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 certain conditions. Accordingly, there shall be stay of recovery of the disputed tax for the assessment years in question, pending disposal of the appeals before the 2nd respondent, subject to the condition of the petitioner depositing 50% of the disputed tax of each assessment year, 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. Chandraiah Date: 26th September, 2008 Note: Issue CC by Tuesday (BO) Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE G.CHANDRAIAH WRIT PETITION NO : 21058 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 26/09/2008