IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY NINETH DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 18674 of 2008 Between: M/s. Pesticides India (A Division of P I Industries Limited 2nd Floor, 2 A, Vengalrao Nagar, Hyderabad - 500 038. Rep. by its General Manager, Sri K. Narasa Reddy, S/o. Sri K. Venkateshwarlu. ..... PETITIONER AND 1 The Additional Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, Nampally Station Road, Opp: Gandhi Bhavan, Hyderabad Andhra Pradesh. 2 The Deputy Commissioner (CT), Punjagutta Division, Mayur Kushal 3 The Commercial Tax Officer, Jubille Hills Circle, Mayur Kushal Complex, 4th Floor, Abids, 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 or direction, more particularly one in the nature of Writ of Mandamus, declaring the impugned order dated 06-05- 2008 passed by the 1st respondent in CCT's Ref.No. L- III(2)/364/2008 for assessment year 2001-2002 (APGST) as illegal, unjustified and contrary to the provisions of law. Counsel for the Petitioner: SRI B.SRINIVAS Counsel for the Respondents: SRI A.V. KRISHNA KOUNDINYA, SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 18674 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled questioning the order, dated 6.5.2008 passed by the 1st respondent in CCT’s Ref.No.L- III(2)/364/2008 for the assessment year 2001-02. It is the case of the petitioner that against the order, dated 5.2.2008 passed by the 2nd respondent revising the assessment made by the 3rd respondent, an appeal has been ﬁled before the Sales Tax Appellate Tribunal. The petitioner also ﬁled a petition 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 petition vide order impugned herein. 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 petitioner has preferred an appeal before the Tribunal and the same is pending and at this stage, the 1st respondent is not justiﬁed in rejecting the stay petition and in the facts and circumstances of the case, if the stay is not granted and if the entire disputed tax is recovered, the very purpose of filing the appeal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending 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 certain conditions. Accordingly, there shall be stay of recovery of the disputed tax for the assessment year 2001-2002, pending disposal of the appeal before the 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 P.V. Sanjay Kumar Date: 29th August, 2008 Note: Issue C.C. by Tuesday (BO) nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 18674 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 29/08/2008