IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FOURTH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23123 of 2008 Between: M/s. CIRCAR JUTE MILLS PRIVATE LTD., Kodurupadu Village, Bapulapadu Mandal, Krishna District. ..... PETITIONER AND 1 Commercial Tax Officer, Eluru, West Godavari District. 2 Deputy Commissioner (CT) Eluru Division, Eluru .....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 any appropriate writ order or direction more particularly a writ of Mandamus and declare the action of the respondents in demanding payment of the balance of the disputed tax from the petitioner as arbitrary, illegal, contrary to law violative of Art. 14 of the Constitution of India and violative of Principles of natural Justice and grant the consequential relief by granting stay of Collection of the balance of the disputed tax of Rs. 3,37,569/- from the petitioner pending disposal of Appeal ﬁled by the petitioner before the Sales Tax Appellate Tribunal, Visakhapatnam and issue any other writ order or direction as this Hon'ble Court may be pleased to deem ﬁt and proper. Counsel for the Petitioner: SRI.DANTU.SRINIVAS Counsel for the Respondents: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX. The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23123 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled seeking to declare the action of the respondents in demanding payment of the balance disputed tax, as arbitrary and illegal, and to grant stay of collection of the balance disputed tax of Rs.3,37,569/- from the petitioner, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhpatnam. The main grievance of the petitioner is that against the order passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal and the same is pending and that it has already paid an amount of Rs.3,37,569/- towards tax and now, the respondents are trying to take coercive steps for collection of the balance disputed tax. Hence, the present writ petition has been 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 the petitioner has preferred an appeal before the Sales Tax Appellate Tribunal and the same is pending and that the petitioner has already paid Rs.3,37,569/- towards tax and now, the respondents are trying to take coercive steps for recovery of the balance disputed tax and in these circumstances, if the relief of stay is not granted and if the disputed tax is recovered, the very purpose of filing the appeal before Tribunal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is 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 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 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 Ramesh Ranganathan Date: 24th October, 2008 Nn/Gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:23123 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 24/10/2008