THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10203 of 2010 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) Against the revisional order passed by the 2nd respondent dated 05.10.2009, the petitioner carried the matter in appeal before the Sales Tax Appellate Tribunal before which the appeal is said to be still pending. As required under the Act, the petitioner deposited 25% to enable the appeal to be entertained by the STAT. The notice issued by the 1st respondent dated 19.01.2010, calling upon the petitioner to pay arrears of tax of Rs.4,33,800/- within three days failing which action would be initiated under the Revenue Recovery Act, is under challenge in this Writ Petition on the ground that, since an appeal is pending before the STAT, the 1st respondent was not justified in issuing such a notice. A perusal of the revisional order would show that despite an opportunity being given to the petitioner, they did not even submit their objections resulting in the revisional order being passed confirming the proposal mentioned in the revisional show cause notice. We, however, do not propose to dwell further into this matter, since the substantive appeal is pending adjudication before the STAT. Since the petitioner has already deposited 25% of the disputed tax, we consider it appropriate to direct the 1st respondent not to take coercive steps for recovery of the disputed tax on condition that the petitioner deposits a further amount of 25% of the tax due within a period of four weeks from today. The Writ Petition shall stand disposed of accordingly. No costs. ______________ V.V.S.RAO, J ___________________________ RAMESH RANGANATHAN, J 09.06.2011 MRKR