IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINETEENTH DAY OF JUNE TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12698 of 2008 Between: M/s.Overseas Incorporation, 15-8-12, Shop No.4&5 2nd floor, Aziz Plaza, Feelkhana, Hyderabad-500012 rep.by its Manager Mr.Kishore Kumar ..... PETITIONER AND 1 The Commercial Tax officer, Begumbazar circle Hyderabad 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad 3 The Additional Commissioner (CT) Legal, Andhra Pradesh, 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 of Certiorari or any other appropriate writ or order or direction quashing the order of 3rd respondent in CCTs Ref.No.LIII(2)/323/2008 dated 29.4.2008 refusing to grant stay of collection of balance disputed tax till disposal of the appeal before the 2nd respondent as illegal, arbitrary, and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of balance disputed tax of Rs.10,85,505/- out of total disputed tax of Rs.13,10,505/- for the assessment year 2002-03 under the APGST Act. Counsel for the Petitioner: KUM.K.UMA Counsel for the Respondents.: SPL. STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 12698 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to set aside the order passed by the 3rd respondent in CCT’s Ref.No.LIII(2)/323/2008, dated 29.4.2008 refusing to grant stay of collection of the balance disputed tax till disposal of the appeal before the 2nd respondent as illegal, arbitrary, and contrary to law and consequently, to restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax for the assessment year 2002-03. The main grievance of the petitioner is that aggrieved by the assessment order passed by the 1st respondent, an appeal has been preferred before the 2nd respondent, and an application seeking stay of collection of the balance disputed tax was also filed, but the 2nd respondent rejected the said application. Having aggrieved by the same, the petitioner preferred a revision before the 3rd respondent, but the 3rd respondent also refused to grant stay. Hence, the petitioner filed the present writ petition. Heard the learned Counsel for the petitioner and the learned Standing Counsel for Commercial Tax and perused the material available on record. The learned Counsel for the petitioner contended that against the assessment order passed by the 1st respondent, an appeal has been preferred and the same is pending and at this juncture, if the relief as to the stay of the collection of the balance disputed tax is not entertained and if the recovery of the balance disputed tax in question is effected during the pendency of the appeal before the 2nd respondent, 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 2nd respondent, 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 the balance disputed tax for the assessment year 2002-03, till the disposal of the appeal pending before the 2nd respondent subject to the condition of the petitioner depositing 50% of the disputed tax within a period of six (6) weeks from today. However, it is made clear that the amount, if any already paid, 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: 19th June, 2008 Note: Issue CC in one week (BO) Nn. THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No:12698 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 19/06/2008