THE HON’BLE SMT. JUSTICE T.MEENA KUMARI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO.7007 OF 2010 DATED 29TH MARCH, 2010 BETWEEN M/s.Shiva Rice Industries, Sy.No.340, Amruthnagar Post, Yadgarpally (V), Khammam Road, Miryalalguda, Nalgonda District, Represented by its Partner, Sri Y.Lingaiah. … Petitioner and Commercial Tax Officer, Miryalaguda. And Others … Respondents THE HON’BLE SMT. JUSTICE T.MEENA KUMARI AND THE HON’BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO.7007 OF 2010 ORDER: (Per TMK,J) This writ petition is filed challenging the order dated 31.12.2009 passed by the 2nd respondent in Appeal No.N/52/2009-2010-VAT and seeking to grant stay of collection of the disputed tax for the period July, 2007 to August, 2007 pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that aggrieved by the orders of the 1st and 2nd respondents, it had preferred an appeal before the Sales Tax Appellate Tribunal and it had also filed application before the 3rd respondent seeking stay of collection of the disputed tax but the appeal and stay petition are still pending before the Tribunal and the 3rd respondent respectively. Now, the respondents are insisting for payment of the disputed tax. 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 the appeal and stay petition preferred by the petitioner are pending adjudication and that the authorities are insisting for payment of the disputed tax and in these circumstances, if the stay is not granted and the disputed tax is recovered, the very purpose of filing the appeal and stay petition would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal and stay petition are pending before the Tribunal and the 3rd respondent respectively, 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, pending disposal of the appeal and stay petition before the Tribunal and the 3rd respondent respectively subject to the condition of the petitioner depositing 50% of the disputed tax within a period of four weeks from today. However, it is made clear that the amounts paid, if any, shall be given credit to the above stipulated sum. Subject to the above direction, the writ petition is disposed of at the stage of admission. No order as to costs. _____________________________ SMT. T.MEENA KUMARI, J. ________________________________ NOOTY RAMAMOHANA RAO, J. 29TH MARCH, 2010. VGSR/PGS