Telangana High Court
WP/24435/2004 of M/s Hindustan Lever Limited, Vs The Assistant Commissioner (CT) LTU, on 28 December 2004
COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY EIGHTH DAY OF DECEMBER TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE M.H.S.ANSARI AND THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION NO : 24435 of 2004 Between: M/s Hindustan Lever
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction)
TUESDAY, THE TWENTY EIGHTH DAY OF DECEMBERTWO THOUSAND AND FOUR
PRESENT
THE HON'BLE MR JUSTICE M.H.S.ANSARI
AND THE HON'BLE MR JUSTICE V.ESWARAIAH
WRIT PETITION NO : 24435 of 2004
Between:
M/s Hindustan Lever Limited, Bachupalli,Ranga Reddy District, rep. by its Manager, Mr.Y.Mani.
AND
..... PETITIONER
1. The Assistant Commissioner (CT) LTU,Hyderabad Rural Division, Hyderabad.2. The Appellate Deputy Commissioner (CT),Hyderabad Rural Division, Hyderabad.3. The Additional Commissioner (CT) Legal,Andhra Pradesh, 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 the3rd Respondent in CCT's Ref.LIII(3)/1904/04 dated 6-12-2004 as illegal, arbitrary andcontrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery for the disputed tax of Rs.90,80,425/- for the assessment year 2002-03pursuant to the final assessment order dated 28-8-2004 passed by the 1st Respondentpending disposal of the appeal before the 2nd Respondent.Counsel for the Petitioner: MR.P.SRINIVASA REDDY
Counsel for the Respondent Nos.1 to 3: MR.K.RAJI REDDY
SPL. S.C. FOR COMMERCIAL TAXES
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O R D E R
(Per Sri Justice M.H.S.Ansari)
Having heard learned counsel for the petitioner and learned Special Standing Counsel forCommercial Taxes, we are inclined to dispose of the instant writ petition with certainappropriate directions.
What is questioned in the instant writ petition is the order dated 06.12.2004 passed by the1[st] respondent herein, whereby the revision petition filed by the petitioner herein seekingstay of collection of the disputed tax of Rs.90,80,425/- pending disposal of the appeal beforethe Appellate Deputy Commissioner-Respondent No.2 herein, was rejected.
If the petitioner deposits 50% of the disputed tax, giving credit to the amounts already paidtowards tax, within four weeks from the date hereof, the appeal pending before the 2[nd]respondent viz., Appellate Deputy Commissioner shall be disposed of on its own meritwithout insisting upon the petitioner depositing the balance disputed tax. In default, it shall beopen to the respondent authorities to take such steps as may be open to them in law forrecovery of the tax due. If the petitioner complies with the directions as above and deposits50% of the disputed tax within the time stipulated above, appeal shall be disposed of on itsown merit uninfluenced by any observations made herein.
Writ Petition accordingly stands disposed of with directions as above. No costs.
-----------------------------
JUSTICE M.H.S.ANSARI
28[th] December, 2004
NOTE: Issue C.C. on priority basis.
------------------------------JUSTICE V.ESWARAIAH
(B/O) PGS
To
1. The Assistant Commissioner (CT) LTU,Hyderabad Rural Division, Hyderabad.
2. The Appellate Deputy Commissioner (CT),Hyderabad Rural Division, Hyderabad.Hyderabad Rural Division, Hyderabad.
3. The Additional Commissioner (CT) Legal,Andhra Pradesh, Nampally, Hyderabad.Andhra Pradesh, Nampally, Hyderabad.
4. 2CD copies
THE HON'BLE MR JUSTICE M.H.S.ANSARIAND THE HON'BLE MR JUSTICE V.ESWARAIAH
WRIT PETITION NO : 24435 of 2004
(Per Sri Justice M.H.S.Ansari)
28[th] December, 2004