IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIFTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT. JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 3584 of 2008 Between: M/s. TATA Consultancy Services Limited, 1 Software Units Layout, Madhapur, Hyderabad-500 081 Rep. by its Sr. Manager - Finance, Mr. Ganesh T. ..... PETITIONER AND 1 The Commercial Tax Officer, Madhapur Circle, Gaganvihar, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad. .....RESPONDENT(S) 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 to issue a writ of Mandamus or any other appropriate writ or order or direction reastraining the 1st respondent from taking coercive steps for recovery of the balance disputed tax of Rs. 34,01,814/- and Rs. 5,20,246/- out of total disputed taxes of Rs. 68,03,628/- and Rs.10,40,492/- for the tax period May & June 2005 and July & August 2005 respectively pending disposal of the appeals before the sales Tax Appellate Tribunal, Hyderabad and pass appropriate orders. Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : HONOURABLE SMT. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:3584 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking a direction to the 1st respondent from taking coercive steps for recovery of the balance disputed tax of Rs.34,01,814/- and Rs.5,20,246/- out of total disputed taxes of Rs.68,03,628/- and Rs.10,40,492/- for the tax period May and June, 2005 and July and August 2005 respectively pending disposal of the appeals before the Sales Tax Appellate Tribunal. The main grievance of the petitioner is that against the order of the 1st respondent, the petitioner has filed appeals before the 2nd respondent along with a stay applications. But, the stay applications were rejected. The petitioner moved the Additional Commissioner (CT), Legal for say pending disposal of the appeals and the Additional Commissioner rejected the stay applications. Against the order of the Additional Commissioner, the petitioner approached this Court in W.P.No:10211 and 10214 of 2006, which were disposed of granting stay of collection of the disputed tax on payment of 1/3rd of the disputed tax within a period of four Weeks and the payment of balance of disputed tax was stayed still the disposal of the appeals before the 2nd respondent. The said order was complied with by the petitioner. While so, the 2nd respondent dismissed the appeals by order dated 4.1.2008 and thereby, the petitioner has preferred further appeals before the Sales Tax Appellate Tribunal after paying the 50% of the total disputed tax to maintain the appeal before the tribunal. Meanwhile, the 1st respondent is pressurizing for payment of the balance in demand. Hence, the present writ petition is filed by the petitioner. Heard the learned Counsel for the petitioner and the learned Government Pleader and perused the material available on record. 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 appeals before the Sales Tax Appellate Tribunal, 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 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 so as to infer the bonafides of the petitioner in prosecuting the appeals. Accordingly, there shall be stay of recovery of disputed tax in question till the disposal of the appeals 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 (6) 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 25th February, 2008 gurc. HONOURABLE SMT. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:3584 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 25/02/2008