IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINETH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE G. CHANDRAIAH WRIT PETITION NO : 23398 of 2008 Between: M/s.Rockwell Industries Limited,6-3-883/2/A,3rd floor Punjagutta, Hyderabad, rep.by its Managing Director, Sri A.K.Gupta ..... PETITIONER AND 1 The Commercial Tax officer, Begumpet circle Hyderabad 2 The Appellate Deputy Commissioner (CT), Punjagutta Divison, Hyderabad 3 The Additional Commissioner (CT) Legal, Hyderabad 4 Secretary, Sales Tax Appellate Tribunal,Opp:Gandhi Bhavan, 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 order or direction particularly one in the nature of writ of mandamus granting stay of collection of the disputed penalty of Rs,.78,48,250/- arising in pursuance of the penalty proceedings dated 29.3.2004 passed by the ﬁrst respondent read with the revision proceedings of the third respondent dated 14.5.2008 for the assessment year 2000-01 (CST) pending disposal of the appeal before the sales Tax Appellate Tribunal or to pass such other suitable orders. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Division Bench of this Court made the following : (Order follows 2nd page) THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE G. CHANDRAIAH WRIT PETITION NO : 23398 of 2008 ORAL ORDER (Per the Hon’ble Smt. Justice T. Meena Kumari) Seeking a writ of mandamus granting stay of collection of the disputed penalty of Rs.78,48,250-00 arising in pursuance of the penalty proceedings dated 29-03-2004 passed by the ﬁrst respondent read with the revision proceedings of the third respondent dated 14-5-2008 for the assessment year 2000-01 (APGST) pending disposal of the appeal before the Sales Tax Appellate Tribunal and to pass such other suitable orders as this Court may deems ﬁt and proper in the circumstances of the case. 2. The petitioner is a registered dealer engaged in the business of manufacturing and marketing of bottle coolers, water coolers and deep freezers and is an assessee on the rolls of the ﬁrst respondent. The ﬁrst respondent by his proceedings 29-3-2004 completed the assessment under APGST Act for the year 2000-01 and simultaneously by his proceedings dated 29-3-2004 passed penalty order. Assailing the said proceedings, the petitioner ﬁled an appeal before the second respondent and the second respondent by his proceedings dated 26-6-2004 allowed the appeal. Thereafter, the third respondent by his proceedings dated 14-5-2008 revised the appeal order passed by the second respondent. Against the said revision order passed by the third respondent, the petitioner ﬁled an appeal along with stay application before the Sales Tax Appellate Tribunal by its proceedings in TMP.No. 316 of 2008 in TA.No.607 of 2008, dated 15-9-2008, granted stay of collection of the disputed tax on condition of the petitioner deposits 50% of the disputed penalty. 3. It is stated that the petitioner is facing great ﬁnancial crisis and cannot comply with the conditional order passed by the Sales Tax Appellate Tribunal. Therefore, the petitioner prays that the ﬁrst respondent be directed not to take coercive steps for the recovery of the disputed penalty of Rs.78,48,250-00 arising in pursuance of the penalty proceedings dated 29-3-2004 passed by the ﬁrst respondent read with the revision proceedings of the third respondent dated 14-5- 2008 for the assessment year 2000-01 under APGST pending disposal of the writ petition. 4. Heard the learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes. 5. In the facts and circumstances of the case, we are of the opinion that the writ petition can be disposed of at the stage of admission directing the petitioner to deposit 25% of the disputed penalty, as per the impugned order, within a period of eight weeks from today and the respondents are directed not to take coercive step for recovery of the disputed penalty, pending ﬁnalisation of the appeal by the Sales Tax Appellate Tribunal. It is made clear that the amount paid, if any, shall be given credit to the above stipulated sum. 6. With these directions, the writ petition is disposed of at the stage of admission. No order as to costs. ___________________________ JUSTICE T. MEENA KUMARI. _________________________ JUSTICE G. CHANDRAIAH. 29-X-2008. NB: Furnish CC of this order tomorrow. // BY ORDER // I s L ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{TRK}