IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF MARCH TWO THOUSAND AND TEN PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 5643 of 2010 Between: M/s. Dachepally Traders, Bhongir, Nalgonda District rep., by its Proprietor D. Venugopal. ..... PETITIONER AND 1 The Commercial Tax Officer, Bhongir 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 : 5643 of 2010 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed challenging the order dated 18.5.2009 passed by the third respondent in CCT’s Ref.No.LIII(4)/194/2009, and seeking to grant stay of collection of the disputed tax, penalty and interest, for the assessment year 2006-07 pending disposal of the appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that aggrieved by the orders of the 1st and 2nd respondents, it had preferred appeals before the Sales Tax Appellate Tribunal and it had also filed applications before the 3rd respondent seeking stay of collection of the disputed tax, penalty and interest, pending disposal of the appeals before the Tribunal, but the 3rd respondent rejected the stay petitions. Now, the respondents are insisting for payment of the disputed tax, penalty and interest. Heard the learned Counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax and perused the material available on record. It is the contention of the learned Counsel for the petitioner that the appeals preferred by the petitioner are pending adjudication and that the 3rd respondent rejected the stay petitions vide the order impugned herein and now, the authorities are insisting for payment of the disputed tax and in these circumstances, if the stay is not granted and the disputed tax, penalty and interest are 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 disputed tax, interest and penalty, pending disposal of the appeals before the Tribunal subject to the condition of the petitioner depositing 50% of the disputed tax, 25% of penalty and 25% of the interest within a period of four weeks from today. However, it is made clear that the amounts 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: 11th March, 2010 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 5643 of 2010 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 11/03/2010