IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24554 of 2008 Between: M/s. Power Care, 9-285, Rajiv Gandhi Nagar, I.E.Extention, Kukatpally, Hyderabad, represented by its Proprietor, Sri.P.Ramakrishna. ..... PETITIONER AND 1 Commercial Tax Officer, Balanagar Circle, Hyderabad. 2 Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad. 3 Additional Commissioner (CT) (Legal) (FAC) Hyderabad. 4 Manager, State Bank of Hyderabad, Bharatnagar Branch, 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 direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed tax of Rs.4,86,537/- for the assessment year 2003-04 (APGST) arising in pursuance of the revision order of the third respondent dated 26.8.2008 passed in CCT's Ref.No.LIII(4)/535/2006 pending disposal of the appeal before the Sales Tax Appellate Tribunal. Counsel for the Petitioner: SRI S.KRISHNA MURTHY Counsel for the Respondents.: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24554 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is ﬁled seeking stay of collection of the disputed tax for the assessment year 2003-04 pending disposal of the appeal before the Sales Tax Appellate Tribunal. It is the case of the petitioner that aggrieved by the revised orders passed by the 3rd respondent, an appeal and a stay petition have been ﬁled before the Sales Tax Appellate Tribunal. Meanwhile, the 1st respondent issued a garnishee notice to the bankers of the petitioner-firm. Hence, the present writ petition has been filed. 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 the petitioner has preferred an appeal before the Sales Tax Appellate Tribunal and in the meantime, a garnishee notice was issued and in these circumstances, if the stay is not granted and if the 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 disputed tax, pending disposal of the appeal before the 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 Ramesh Ranganathan Date: 10th November, 2008 Nn/gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 24554 of 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 10/11/2008