IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FOURTH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 23317 of 2008 Between: M/s NCL Alltek & Seccolor Limited, Raghav Ratna Towers, Chirag Ali Lane, Abids, Hyderabad-500 001, Rep by its Senior Executive , Mr. K.V.Seshasai. ..... PETITIONER AND 1 The Commercial Tax Officer, Nampally Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Namapally, 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 the 3rd respondent in CCT's Ref.No.LV(1)/666/2008, dated 14-10-2008 refusing to grant stay of recovery of disputed tax levied by 1st Respondent for the assessment year 2004-05 under the APGST Act as illegal, arbitrary and unjustiﬁed and consequently, restrain the 1st Respondent from taking any coercive steps for collection of disputed tax of Rs.14,01,337/- for the assessment year 2004- 05 (APGST) pending disposal of the appeal before the 2nd Respondent. Counsel for the Petitioner: SRI.S.DWARAKANATH 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 : 23317 of 2008 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed seeking to set aside the order passed by the 3rd respondent in CCTs.Ref.No.LV(1)/666/.2008 dated 14.10.2008 refusing to grant stay of recovery of disputed tax levied by 1st respondent for the assessment year 2004-05, and consequently, to restrain the 1 st respondent from taking any coercive steps for collection of the total disputed tax of Rs.14,01,337/-, pending disposal of the appeal before the 2nd respondent. It is the case of the petitioner that aggrieved by the assessment order passed by the 1st respondent, an appeal has been preferred before the 2nd respondent and the same is pending. Along with the appeal, the petitioner ﬁled a stay petition. But, the 2nd respondent dismissed the stay application. Hence, the petitioner preferred a revision before the 3rd respondent. But, the 3rd respondent also refused to grant stay. Hence, the present writ petition has been filed by the petitioner. 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 ﬁled an appeal before the 2nd respondent and the same is pending and that the stay petitions ﬁled before respondents 2 and 3 were dismissed and taking advantage of the same, the 1st respondent is insisting for payment of the disputed tax and in these circumstances, if the relief of 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 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 certain conditions. Accordingly, there shall be stay of recovery of the disputed tax pending disposal of the appeal before the 2nd respondent subject to the condition of the petitioner depositing 50% of the disputed tax, within a period of eight 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: 24th October, 2008 Nn/Gurc. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:23317 OF 2008 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 24/10/2008