Telangana High Court
WP/24660/2004 of M/s. Mysore I Agarbathi Works, Vs The Commiercial Tax Officer, on 29 December 2004
COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY NINTH DAY OF DECEMBER TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE M.H.S. ANSARI AND THE HON'BLE MR JUSTICE ELIPE DHARMA RAO WRIT PETITION NO : 24660 of 2004 Between: M/s. Mysore I
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction)
WEDNESDAY, THE TWENTY NINTH DAY OF DECEMBERTWO THOUSAND AND FOUR
PRESENT
THE HON'BLE MR JUSTICE M.H.S. ANSARI
AND THE HON'BLE MR JUSTICE ELIPE DHARMA RAO
WRIT PETITION NO : 24660 of 2004
Between:
M/s. Mysore I Agarbathi Works, Subhash Road, Secunderabad,rep. by its Partner Mr. M.A. Aziz.
AND
..... PETITIONER
1. The Commiercial Tax Officer, market Circle, Secunderabad.2. The Deputy Commissioner (CT), Secunderabad Division,Secunderabad.3. The Appellate Dy. Commissioner (CT), Secunderabad Division,Secudnerabad.4. The Additional Commissioner (CT) Legal, A.P. Nampally,Hyderabad.
.....RESPONDENTS
Petition under Article 226 of the constitution of India praying that in thecircumstances stated in the affidavit filed herein, the High Court will be pleased to Issue aWrit of Certiorari or any other appropriate writ or order or direction quashing the order of 4threspondent in CCT's Ref. Nos. LIII(1) 1705/2004 & LIII(1)/1706/2004, dt. 3.12.2004 asillegal, arbitrary and unjustified and consequently restrain the 1st respondent from takingany coercive steps for collecting the disputed tax of Rs.28,51,055/- for the assessment years 1998-99 to 2003-04 pending disposal of the appeal before the Sales Tax AppellateTribunal and pass such other order or orders as the Hon'ble Court may deem fit and properin the circumstances of the case.
Counsel for the Petitioner: MR.P.SRINIVASA REDDY
Counsel for the Respondents: SPL GP FOR TAXES
The Court at the admission stage made the following :
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
O R D E R
(Per Sri Justice M.H.S.Ansari)
Instant writ petition is filed questioning the order passed by the 4[th] respondent,whereby six petitions filed by the petitioner seeking stay of collection of disputed taxarising out of revision proceedings pending disposal of the appeals before the SalesTax Appellate Tribunal, were rejected.
The impugned order is dated 03.12.2004, wherein reference has been made to thetax in dispute and to the various proceedings pertaining to the petitioner.
Keeping in view that appeals have been filed and are pending before the Sales TaxAppellate Tribunal for the assessment years 1998-1999 to 2003-2004, we areinclined to dispose of the instant writ petition, without going into the merits of thecontentions raised, with certain appropriate directions.
If the petitioner deposits 50% of the disputed tax, pertaining to each of the assessment years, raised in respective appeals pending before the Sales TaxAppellate Tribunal within a period of four weeks from the date hereof, after givingcredit to the amounts paid for the respective assessment years, the Tribunal shall,on being satisfied that there has been compliance by the petitioner with regard topayment of 50% of the tax in dispute, thereafter dispose of the pending appeals inaccordance with law, without insisting upon the payment of balance 50% of disputedtax.
With directions as above, writ petition stands disposed of.
-------------------------------JUSTICE M.H.S.ANSARI
29[th] December, 2004
------------------------------------------- JUSTICE ELIPE DHARMA RAO
Note: Issue C.C. on priority basis.
(B/O) PGS
To
1. The Commiercial Tax Officer, market Circle, Secunderabad.
2. The Deputy Commissioner (CT), Secunderabad Division, Secunderabad.
3. The Appellate Dy. Commissioner (CT), Secunderabad Division,Secudnerabad.Secudnerabad.
4. The Additional Commissioner (CT) Legal, A.P. Nampally, Hyderabad.
5. 2 CD copies.
6. 2 CCs to the Spl. Govt. Pleader for Taxes, THE HON'BLE MR JUSTICE M.H.S. ANSARI
AND THE HON'BLE MR JUSTICE ELIPE DHARMA RAO
WRIT PETITION NO : 24660 of 2004
(Per Sri Justice M.H.S.Ansari)
29[th] December, 2004