Telangana High Court
WP/27603/2007 of M/s. Kamineni Hospitals (P) Ltd. rep. by its Finance Vs The Asst. Commissioner (CT.II) SAroornagar Division on 28 December 2007
T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27603 OF 2007 Dated:28.12.2007 Between: M/s. Kamineni Hospitals (P) Limited, Rep., by its Finance Manager B. Raghu Ram. ..Petitioner And 1. The Assistant Commissioner (CT.II) Saroornagar Division at Manoranjan Complex,
HONOURABLE MRS. JUSTICE T.MEENA KUMARI
&
HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27603 OF 2007
Dated:28.12.2007
Between:
M/s. Kamineni Hospitals (P) Limited,
Rep., by its Finance Manager
B. Raghu Ram.
..Petitioner
And
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1. The Assistant Commissioner (CT.II)
Saroornagar Division at Manoranjan Complex, Hyderabad and others.
..Respondents.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&HONOURABLE MS JUSTICE G. ROHINI
ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari)
The present writ petition is filed by the petitioner seeking todeclare the assessment order dated 30.10.2007 passed by the 1[st]respondent Tin No.28470261820 including the demand for penaltydated 27.11.2007 passed by the 1[st] respondent demanding thepetitioner to pay an amount of Rs.16,37,976/- and Rs.4,09,494/-towards disputed tax due and penalty respectively, as arbitrary andillegal.
The main grievance of the petitioner is that aggrieved by thefinal assessment orders dated 30.10.2007, an appeal has beenpreferred before the 2[nd] respondent. Along with the said appeal, thepetitioner filed a stay petition. But the 2[nd] respondent dismissed thestay petition. Hence, a revision has been preferred by the petitionerbefore the 3[rd] respondent and the same is pending consideration. While so, the respondents are demanding for immediate payment ofthe alleged disputed tax and penalty. Having aggrieved by the same,the present writ 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 thatagainst the final assessment order, an appeal is pending before the2[nd] respondent and at this stage, the 2[nd] respondent is not justified inrejecting the stay application. He further contended that under theguise of the said rejection order, the respondents are demanding thedisputed tax and penalty and in these circumstances, if the relief of stay is not entertained, the very purpose of filing the appeal would bedefeated.
In the facts and circumstances of the case and in view of the factthat the appeal is pending before the 2[nd] respondent, withoutexpressing any opinion on the merits of the case, We feel it a fit casewherein stay can be granted, but subject to certain conditions.
Accordingly, there shall be stay of collection of disputed tax andpenalty pending disposal of the appeal before the 2[nd] respondentsubject to the condition of the petitioner depositing 50% of the disputedtax and 25% of the disputed penalty, within a period of six weeks fromtoday. However, it is made clear that the amount paid if any, shall begiven 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: 28[th] December, 2007
Nn/Gurc.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&
HONOURABLE MS JUSTICE G. ROHINI
(Order delivered by the Hon’ble Smt. Justice T. Meena Kumari)
28/12/2007