HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2960 OF 2008 Dated:14.02.2008 Between: M/s. Padmapriya Stone Crushers, Reddyvari pally, Chittoor Dist. ..Petitioner And 1. The Additional Commissioner of Commercial Taxes (legal) & others ..Respondents HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2960 OF 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) The present writ petition is filed by the petitioner seeking to declare the order of the 1st respondent dated 1.2.2008 dismissing the stay petition and to direct the 3rd respondent not to take coercive steps for recovery of the tax in dispute pending disposal of the appeal. The main grievance of the petitioner is that against the order passed by the 3rd respondent, the petitioner-company preferred an appeal before the 2nd respondent and the 2nd respondent has dismissed the appeal. Against the said order of the 2nd respondent, the petitioner has preferred an appeal before the Sales Tax Appellate Tribunal, Hyderabad. The petitioner filed a stay petition before the 1st respondent. But the said stay application was dismissed. Having aggrieved by the same, the present writ petition is 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 against the order passed by the 2nd respondent, an appeal has been preferred before the Tribunal and the same is pending and at this juncture, if the relief as to the stay of the proceedings is not entertained and if the disputed tax is recovered during the pendency of the appeal before the Sales Tax Appellate Tribunal, 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 Sales Tax Appellate 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 imposition of certain conditions. Accordingly, there shall be stay of recovery of disputed tax till the disposal of the appeal pending before the Sales Tax Appellate 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 G. Rohini Date: 14th February, 2008 gurc. HONOURABLE MRS. JUSTICE T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:2960 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 14.02.2008