Telangana High Court
WP/27529/2007 of M/s.Ganesh Constructions, rep.by Managing partner Vs The Addl.Commissioner (CT) Legal, Hyderabad on 26 December 2007
T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27529 OF 2007 Dated:26.12.2007 Between: M/s Ganesh Constructions, Represented by Managing Partner, D. Narsing Rao. ..Petitioner And The Additional Commissioner (CT) Legal, Hyderabad and another. ..Respondents. HONOURABLE
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HONOURABLE MRS. JUSTICE T.MEENA KUMARI
&
HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27529 OF 2007Dated:26.12.2007
Between:M/s Ganesh Constructions,Represented by Managing Partner,D. Narsing Rao.
..Petitioner
AndThe Additional Commissioner (CT)Legal, Hyderabad and another.
..Respondents.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27529 OF 2007
ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari)
The present writ petition is filed by the petitioner seeking todeclare the order of the 1[st] respondent dated 27.11.2007 passed inCCT’s Ref.No.LIII (4) 591/2007 rejecting the stay of collection ofdisputed tax for the assessment year 2003-2004 pending disposal ofthe appeal before the Sales Tax Appellate Tribunal, as illegal andarbitrary and consequently, to direct the 2[nd] respondent not to collectthe disputed sales tax pending disposal of the appeal before thetribunal.
The main grievance of the petitioner is that aggrieved by theorder passed by the Deputy Commissioner (CT) Rural Division,Hyderabad, the petitioner preferred an appeal before the Sales TaxAppellate Tribunal. An application seeking stay of collection ofdisputes taxes pending disposal of the appeal was also filed beforethe Additional Commissioner-1[st] respondent. But the said applicationwas rejected. Having aggrieved by the same, the present writ petitionhas 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 not entertained 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 disputed taxpending disposal of the appeal before the Tribunal, on condition of thepetitioner depositing 50% of the disputed tax, within a period of sixweeks from today. However, it is made clear that the amount paid ifany, 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.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&
HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27529 OF 2007(Order delivered by the Hon’ble Smt. Justice T. Meena Kumari)
26/12/2007