Telangana High Court
WP/27722/2007 of G.R.Power Switchgear Ltd. Regd. Office Kotamma Vs The C.T.O. IDA, Gandhinagar Circle, on 26 December 2007
T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27722 OF 2007 Dated:26.12.2007 Between: G.R. Power Switchgear Ltd., Regd. Office “Kotamma Bhavan”, Plot No.27/B, IDA, IV Phase, Jeedimetla, Hyderabad, Rep., by its Director P. Venkataram Reddy. ..Petitioner And
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HONOURABLE MRS. JUSTICE T.MEENA KUMARI
&
HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27722 OF 2007Dated:26.12.2007
Between:G.R. Power Switchgear Ltd.,Regd. Office “Kotamma Bhavan”,Plot No.27/B, IDA, IV Phase,Jeedimetla, Hyderabad,Rep., by its Director P. Venkataram Reddy. ..Petitioner And1. The C.T.O., IDA, Gandhinagar Circle, Hyderabad and others. ..Respondents.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27722 OF 2007
ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari)
The present writ petition is filed by the petitioner seeking todeclare the order passed by the Additional Commissioner (CT)(Legal), Hyderabad in CCT’s Ref.No.L.III (4)/589/2007, dated30.11.2007 as illegal and arbitrary and to interdict the respondent-authorities from collecting balance disputed tax pending disposal ofthe appeal.
The main grievance of the petitioner is that aggrieved by theorder passed by the 2[nd] respondent, the petitioner preferred an appealbefore the Sales Tax Appellate Tribunal. The petitioner has filed anapplication before the 3[r d ]respondent seeking stay of collection ofbalance disputed tax pending disposal of the appeal. But the saidapplication was dismissed. Having aggrieved by the same, the presentwrit petition has been filed 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 as to the assessment order is pending before the Sales TaxAppellate Tribunal and at this juncture, if the relief of stay is notentertained and if the recovery is effected, the very purpose of filing theappeal would be defeated.
In the facts and circumstances of the case and in view of the factthat the appeal is pending before the Sales tax Appellate Tribunal,without expressing any opinion on the merits of the case, We feel it a fitcase wherein stay can be granted, but subject to certain conditions.
Accordingly, there shall be stay of recovery of the balancedisputed tax pending disposal of the appeal before the Tribunal, oncondition 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: 26[th] December, 2007
Note:Issue C.C. by Monday. (BO) Nn/Gurc.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI
&HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27722 OF 2007
(Order delivered by the Hon’ble Smt. Justice T. Meena Kumari)
26/12/2007