WP/27885/2007 of M/s.Gestetner (India) Limited, Vs Commercial Tax Officer, on 28 December 2007

1. Commercial Tax Officer,

Aghapura Circle, Hyderabad and others.

..Respondents.

(Parties are one and the same in all the W.Ps)

HONOURABLE MRS. JUSTICE T.MEENA KUMARI

&HONOURABLE MS JUSTICE G. ROHINI

WRIT PETITION Nos:27885, 27886 & 28115 OF 2007

COMMON ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari)

The present writ petitions have been preferred by the petitionerseeking to set aside the orders of the Sales Tax Appellate Tribunal,Hyderabad in TMP No.274 of 2007 in T.A.No.749 of 2006, TMPNo.277 of 2007 in TA No.752 of 2006 & TMP.No.275 of 2007 inT.A.No.750 of 2006 respectively, insofar as the direction for paymentof 50% of the disputed tax as a condition precedent for grant of stayfor remaining amount and to interdict the Commercial Tax Departmentfrom recovering the disputed tax during the pendency of the appeal.

Since the parties and the issue involved in all the writ petitionsare one and the same, these writ petitions are being disposed of by acommon order.

The main grievance of the petitioner is that aggrieved by theorder passed by the Additional Commissioner (CT)(Legal), thepetitioner filed appeals before the Sales Tax Appellate Tribunal,Hyderabad in T.A.Nos.749, 750 & 752 of 2006. The petitioner hasalso filed respective stay applications seeking stay of collection of thedisputed tax. The Tribunal granted stay on condition of payment of50% of the tax within 60 days from the said date. It is also furtherdirected that in default, the stay stands vacated. Having aggrieved bythe conditional order, the present writ petitions have been filed by thepetitioner.

Heard the learned Counsel appearing for the petitioner and thelearned Special Standing Counsel for Commercial Tax and perusedthe material available on record.

When these matters are taken up for hearing, the learnedCounsel for the petitioner submitted that the issue involved in thesewrit petitions is squarely covered by the principles laid down by the Apex Court and thereby, the condition imposed by the tribunal isonerous, so that it has to be modified.

In view of the above submission and in view of the fact that theappeals are pending before the tribunal, without expressing anyopinion on the merits of the case, We feel it appropriate to modify theorders of the tribunal as to the imposition of condition to pay 50% ofthe disputed tax to that of 10% in each of the writ petition whilesustaining the granting of stay by the tribunal. The above modifieddirection to pay 10% of the disputed tax in each of the writ petitions,shall be complied with within a period of six weeks from today. However, it is made clear that on such compliance, the interim stayso granted by the tribunal shall continue till the disposal of theappeals, which shall be disposed of within two months thereafter.

Subject to the above observation, these writ petitions aredisposed 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

WRIT PETITION Nos:27885, 27886 & 28115 OF 2007(Common Order delivered by the Hon’ble Smt. Justice T. Meena Kumari)

28/12/2007