IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF DECEMBER TWO THOUSAND AND NINE PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 4793 of 2009 Between: M/s Legend Elevators Co. Road No.2, Devi Residency Enclave, Habsiguda, Hyderabad Rep by its Proprietor Mr. S.L.V. Prasad, S/o. Sri Vamana Murthy ..... PETITIONER AND 1 The Additional Commissisoner (CT)(Legal) Office of the commissienr of Commercial Taxes, Nampally St.road, Opp: Gandhi Bhavan, Hyderabad: Andhra Pradesh. 2 The Deputy Commissioner (CT), Secunderabad Division, Abids, Hyderabad. 3 The Commercial Tax Officer, Tarnaka Circle, Abids, Hyderabad. .....RESPONDENT(S) 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 an appropriate Writ or direction, more particularly one in the nature of Writ of mandamus, declaring the impugned order dated 30.01.2009 passed by the 1st respondent in CCT'S REF.NO.lv(1)/18/2009 for tax period 2006-07 as illegal, unjustified and contrary to the provisions of law. Counsel for the Petitioner: SRI B.SRINIVAS Counsel for the RespondentS: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 4793 of 2009 ORDER: (Per Hon’ble Smt. Justice T.Meena Kumari) This writ petition is filed seeking to declare the order dated 30.1.2009 passed by the 1st respondent in CCT Ref.No.LV (1)/18/2009 for the assessment year 2006-2007 as illegal. It is the case of the petitioner that aggrieved by the order passed by the 2nd respondent, an appeal has been preferred before the Sales Tax Appellate Tribunal. At the same time, the petitioner has filed a stay petition before the 1st respondent for stay of recovery of disputed tax pending disposal of the appeal before the tribunal. But, the said stay petition was dismissed by the 1st respondent. Hence, the present writ petition has been filed. 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 petitioner has preferred an appeal before Sales Tax Appellate Tribunal and the same is pending and that the petitioner has already paid 25% of the disputed tax and that taking advantage of the orders passed by the 1st respondent refusing to grant stay of collection of the disputed tax pending the appeal before the tribunal, coercive steps may be taken by the authorities and in these circumstances, if the stay is not granted and if the entire disputed tax is recovered, the very purpose of filing the appeal would be defeated. In the facts and circumstances of the case and in view of the fact that the appeal is 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 balance disputed tax, pending disposal of the appeal before the tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax, on or before 31st March 2009. However, it is made clear that the amount already 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 C.V.Nagarjuna Reddy Date: 12th March, 2009 gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE C.V.NAGARJUNA REDDY WRIT PETITION NO : 4793 of 2009 (Order of the Division Bench delivered by the Hon’ble Sri Justice T.Meena Kumari) 12/03/2009