HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2587 OF 2008 Dated:12.02.2008 Between: M/s. Globe Engineering Constructions, Moulali, Hyderabad rep., by its Proprietor Y. Srinivas. ..Petitioner And Commercial Tax Officer, Malkajgiri Circle, Hyderabad and another. ..Respondents HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2587 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the action of the 1st respondent in issuing notice dated 10.1.2008 insisting for payment of the disputed tax of Rs.1,24,300/- for the assessment year 2004-05 under the APGST Act during the pendency of the appeal, as illegal and arbitrary and to set aside the same and to restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax pending disposal of the appeal before the Tribunal. The main grievance of the petitioner is that against the revision orders passed by the 2nd respondent, the petitioner filed appeal before the Sales Tax Appellate Tribunal. While so, the 1st respondent issued notice 10.1.2008 to the petitioner for payment of the disputed tax. Hence, the present writ petition is 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 against the revision order passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal and the same is pending and at this juncture, the 1st respondent is not justified in issuing the notice dated 10.1.2008 insisting for payment of the disputed tax and in these circumstances, if the relief as to the stay of the proceedings is not entertained and if the disputed tax is recovered during the 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 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of disputed tax till the disposal of the appeal pending before the Sales Tax Appellate 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 G. Rohini Date: 12th February, 2008 Nn. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2587 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 12.02.2008