IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE NINETEENTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20492 of 2008 Between: M/s. Medapati Venkata Satyanarayana Reddy, Ubalanka, East Godavari District, Rep by its Managing Partner, Sri M.V. Satyanarayana Reddy ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal, O/o. Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 2 The Commercial Tax Officer, Mandapeta, East Godavari District. .....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 a writ or order or direction more particularly a writ in the nature of Writ of Mandamus setting aside the order of the 1st Respondent passed in CCT's Ref.No. LV(3)/835/2007, dated 18-12-2007 and interdict the Respondent authorities from collecting the balance disputed tax of Rs. 6,59,125/- until the disposal of the appeals for the years 2002-2003 & 2003-2004 pending before the Sales Tax Appellate Tribunal, Visakhapatnam. Counsel for the Petitioner:SRI.A.SARVESWAR RAO Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20492 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled challenging the order, dated 18.12.2007 passed by the 1st respondent in CCT’s Ref.No.LV (3)/835/2007, and seeking a direction to restrain the authorities from taking any coercive steps for recovery of the disputed tax for the years 2002-03 & 2003-04, pending disposal of the appeals before the Sales Tax Appellate Tribunal. It is the case of the petitioner that challenging the revisional orders passed by the Deputy Commissioner (CT), Kakinada, for the assessment years 2002-03 & 2003-04, appeals have been preferred before the Sales Tax Appellate Tribunal and the same are pending. The petitioner ﬁled stay petitions before the 1st respondent. But the 1st respondent refused to grant stay. Now, steps are being taken 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 petitioner has preferred appeals before the Tribunal and the same are pending and that the petitioner has already paid Rs.1,71,522/- and at this juncture, if the stay is not granted and if the disputed tax is recovered, the very purpose of filing the appeals would be defeated. In the facts and circumstances of the case and in view of the fact that the appeals are pending before the 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 balance disputed tax for the assessment years in question, pending disposal of the appeals before the Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax of each assessment year, 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 Ramesh Ranganathan Date: 19th September, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 20492 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 19/09/2008