IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 10173 of 2010 Dated: 29.4.2010 Between: M/s. Industrial Graphites rep., by authorized representative K.S. Prakash Rao, Accounts Manager, Hyderabad. ..... PETITIONER AND 1 Joint Commissioner (CT) Legal and others. .....RESPONDENTS The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 10173 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to declare the order dated 13.4.2010 passed by the 1st respondent as illegal and arbitrary and consequently, to direct the respondents not to collect the tax in pursuance of the revised assessment order dated 15.7.2009, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Hyderabad. The case of the petitioner is that aggrieved by the revised assessment order dated 15.7.2009, it has preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending. In the meantime, an application was filed before the 1st respondent seeking to grant stay of collection of the disputed tax pending disposal of the appeal, but the 1st respondent rejected the stay application. Consequent thereto, the respondents are trying to take steps for collection of the disputed tax. 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 appeal filed by the petitioner is pending before the Tribunal and pursuant to the order of rejection of stay, the respondents are trying to take steps for recovery 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 would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is pending, 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 before the Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of eight 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 Nooty Ramamohana Rao Date: 29th April, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO :10173 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 29/04/2010