Telangana High Court
WP/28212/2007 of M/s.Sri Laxmi Venkateswara Traders, Tadepallygudem, Vs The Commercial tax Officer, on 28 December 2007
T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:28212 OF 2007 Dated:28.12.2007 Between: M/s. Sri Laxmi Venkateswara Traders, Tadepalligudem, West Godavari, Rep., by its Proprietor A . Venkateswara Rao. ..Petitioner And 1. The Commercial Tax Officer, Tadepalligudem and
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HONOURABLE MRS. JUSTICE T.MEENA KUMARI&HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:28212 OF 2007
Dated:28.12.2007
Between:
M/s. Sri Laxmi Venkateswara Traders,
Tadepalligudem, West Godavari,
Rep., by its Proprietor
A.Venkateswara Rao.
..Petitioner
And1. The Commercial Tax Officer, Tadepalligudem and another.
..Respondents.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:28212 OF 2007
ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari)
The present writ petition is filed by the petitioner seeking todeclare the order dated 23.10.2007 passed by the 2[nd] respondent, asillegal and arbitrary and consequently, to restrain the 1[st] respondentfrom collecting the disputed tax due for the assessment year 1995-96pending disposal of the appeal before the Sales Tax AppellateTribunal.
The main grievance of the petitioner is that aggrieved by therevision proceedings as to the assessment, an appeal has beenpreferred before the Sales Tax Appellate Tribunal. The petitioner hasalso moved an application before the 2[nd] respondent seeking stay ofcollection of the disputed tax. But the 2[nd] respondent rejected the stayapplication. Pursuant to the said rejection order, the 1[st] respondent isthreatening to take coercive steps for recovery of the disputed tax.Hence, the present writ petition has been preferred by the petitioner.
Heard the learned Counsel appearing for the petitioner and thelearned Special Standing Counsel for Commercial Tax and perusedthe material available on record.
It is the contention of the learned Counsel for the petitioner thatthe appeal against the revision proceedings is pending before theSales Tax Appellate Tribunal and at this stage, the 2[nd] respondent isnot justified in rejecting the stay application. It is further contended thattaking advantage of the rejection of stay, the 1[st] respondent isthreatening to take coercive steps and in these circumstances, if therelief of stay is not entertained and if the recovery of disputed tax iseffected, the very purpose of filing the appeal before tribunal would bedefeated.
In the facts and circumstances of the case and in view of the factthat the appeals are pending before the Tribunal, without expressingany opinion on the merits of the case, We feel it a fit case wherein staycan be granted, but subject to certain conditions.
Accordingly, there shall be stay of recovery of the disputed taxpending disposal of the appeal before the Tribunal subject to thecondition of the petitioner depositing 50% of the disputed tax, within aperiod of six weeks from today. However, it is made clear that theamount 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: 28[th] December, 2007
Nn/Gurc.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&
HONOURABLE MS JUSTICE G. ROHINI
(Order delivered by the Hon’ble Smt. Justice T. Meena Kumari)
28/12/2007