IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTIETH 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 : 23485 of 2008 Between: M/s Johnson Controls India (P) Ltd., 1-11-222/2, Gurumurthi Lane, Begumpet, Hyderabad. ..... PETITIONER AND 1 The Commercial Tax Officer, Somajiguda Circle, Mayur Kushal Towers, Gunfoundry, Abids, Hyderabad. 2 Appellate Deputy Commissioner (CT), Punjagutta Division, 5th Floor, Commercial Taxes Complex, Opp: Gandhi Bavan, Nampally, Hyderabad. .....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 direction more particularly one in the nature of Writ of Mandamus declaring the impugned notice dated 16-10-2008 issued by the 1st respondent in RC.No.OA/B5/2008-09 as illegal, arbitrary, unjust and contrary to the principles of natural justice and fair play and consequently set aside the same. Counsel for the Petitioner: SRI.T.RAMESH BABU 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 : 23485 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is ﬁled by the petitioner seeking to declare the impugned notice, dated 16.10.2008 issued by the 1st respondent, as illegal and arbitrary, and to set aside the same. It is the case of the petitioner that against the assessment order passed by the 1st respondent, an appeal has been ﬁled before the 2nd respondent and the same is pending. Along with the appeal, the petitioner also ﬁled a stay petition before the 2nd respondent. But the 2nd respondent has rejected the stay and therefore, the petitioner has ﬁled a subsequent application seeking stay before the Additional Commissioner and the same is pending. Meanwhile, the impugned notice has been issued. Having aggrieved by the same, the petitioner ﬁled the present writ petition. Heard the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Tax and perused the material available on record. The learned Counsel for the petitioner contended that against the order passed by the 1st respondent, an appeal has been ﬁled and the same is pending and that the stay petition ﬁled before the 2nd respondent was rejected and hence, the petitioner ﬁled a subsequent application seeking stay before the Additional Commissioner (CT) and the same is pending and at this juncture, the action of the 1st respondent in issuing the impugned notice is illegal and arbitrary and in these circumstances, if the relief as to the stay of collection of the disputed tax is not entertained and if the recovery of the disputed tax in question is eﬀected during pendency of the appeal, the very purpose of ﬁling the said appeal, 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 appeal before the 2nd respondent, 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. Accordingly, there shall be stay of recovery of the disputed tax till disposal of the appeal pending before the 2nd respondent 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, if any already paid, 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: 30th October, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:23485 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 30th October, 2008