HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2655 OF 2008 Dated:12.02.2008 Between: M/s. Naidu Motors Limited, Rep., by its Managing Director, G. Ajay Naidu. ..Petitioner And Commercial Tax Officer, S.D. Road Circle, Hyderabad and others. ..Respondents HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2655 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 total disputed tax of Rs.1,09,54,466/- for the assessment period from October, 2006 to March, 2007 and from April, 2007 to August, 2007 pending disposal of the appeals before the 3rd respondent. The main grievance of the petitioner is that against the assessment orders passed by the 2nd respondent, the petitioner preferred appeals before the 3rd respondent. Along with the appeals, the petitioner also moved stay petitions before the 3rd respondent. But the 3rd respondent rejected the stay petitions. Thereafter, the 2nd respondent issued arrears notice dated 24.1.2008 requiring the petitioner to deposit the total disputed tax within three days. Hence, the present writ petition is filed 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 orders passed by the 2nd respondent, appeals have been preferred before the 3rd respondent and the same are pending and at this juncture, if the relief as to the stay of the proceedings is not entertained and if the disputed tax is recovered during the pendency of the appeals, the very purpose of filing the said appeals, 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 appeals before the 3rd 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 disputed tax till the disposal of the appeals pending before the 3rd respondent subject to the condition of the petitioner depositing Rs.15,00,000/- (Rupees Fifteen Lakhs only) 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 Nn. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2655 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 12.02.2008