Telangana High Court
WP/24217/2004 of M/s Jyothi Off-set Printers Vs The Additional Commissione (CT) Legal (FAC), on 27 December 2004
COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY SEVENTH DAY OF DECEMBER TWO THOUSAND AND FOUR PRESENT THE HON'BLE SRI JUSTICE M.H.S. ANSARI AND THE HON'BLE SRI JUSTICE E.DHARMA RAO WRIT PETITION No.24217 of 2004 Between: M/s Jyothi Off-set
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction)
MONDAY, THE TWENTY SEVENTH DAY OF DECEMBERTWO THOUSAND AND FOUR
PRESENT
THE HON'BLE SRI JUSTICE M.H.S. ANSARI
ANDTHE HON'BLE SRI JUSTICE E.DHARMA RAO
WRIT PETITION No.24217 of 2004
Between:
M/s Jyothi Off-set Printers Kothapeta, Chirala,rep. by its Proprietor,Sri Dasari Venkata Ramesh.
AND
..... PETITIONER
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1. The Additional Commissioner (CT) Legal (FAC), O/o. the Commissioner of Commercial Taxes Andhra Pradesh, Hyderabad.
2. The Deputy Commissioner (CT), Nellore.
3. Commercial Tax Officer, Chirala.
.....RESPONDENTS
Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the affidavit filed herein the High Court may be pleased toissue writ, order or direction, more particularly in the nature of writ of Mandamus,declaring the action of the 1[st] respondent in so far as refusal to grant stay, pendingdisposal of the appeal before the Sales Tax Appellate Tribunal, Hyderabad, isillegal, arbitrary and accordingly set aside the order of the 1[st] respondent inLV(1)/3059/2004, dt.25.11.2004 and interdict the respondents from collecting thedisputed sales-tax in pursuance of the order of the Deputy Commissioner (CT),Nellore RV.No.91/03-04/A6 G.I No.4454/00-01, dt.12.8.2004 until disposal of theappeal preferred against it by the Sales Tax Appellate Tribunal inA.R.No.1946/2004.
Counsel for the Petitioner: Mr.S.CHAKRAPANI
The Court made the following :
ORAL ORDER:(per Hon’ble Sri Justice M.H.S.Ansari)
Keeping in view the nature of relief prayed for in the instant writ petition, weare inclined to dispose of the same at this stage with certain appropriate directions.
The petitioner has questioned the order of the learned Additional Commissionerdated 25-11-2004 whereby the prayer of the petitioner for stay of collection of taxpending disposal of the appeal before the Sales Tax Appellate Tribunal (STAT) hasbeen rejected. The stay application filed by the petitioner was in respect of the twoappeals pertaining to the assessment years 2000-01 and 2001-02.
In such view of the matter, the instant writ petition is being disposed of with adirection that if the petitioner deposits 50% of the tax in dispute which is subjectmatter of the respective appeals for the assessment years 2000-01 and 2001-02, thelearned STAT shall hear and dispose of the appeals on their own merits withoutinsisting upon the petitioner to deposit the balance disputed tax.
It is hereby clarified that 50% of the deposit hereby directed to be made as above foreach of the respective assessment years shall be paid by the petitioner within fourweeks from date giving credit to the amounts already paid by it.
The writ petition accordingly stands disposed of in terms as above.
_______________________
(M.H.S.ANSARI, J.)
27[th] December 2004.
_______________________
Note: Issue copy on priority basis.
ARS
To
1. The Additional Commissioner (CT) Legal (FAC), O/o. the Commissioner ofCommercial Taxes, Andhra Pradesh, Hyderabad.
2. The Deputy Commissioner (CT), Nellore.
3. The Commercial Tax Officer, Chirala.
4. Two CCs to Govt. Pleader for Commercial Taxes, High Court Bldgs., Hyderabad(OUT).
5. Two CD copies.