Telangana High Court
WP/27733/2007 of M/s. Karthikeya Corporation, Kesamudram, Vs The Commercial tax Officer, Mahabubabad on 26 December 2007
T.MEENA KUMARI & HONOURABLE MS JUSTICE G. ROHINI WRIT PETITION No:27733 OF 2007 Dated:26.12.2007 Between: M/s. Karthikeya Corporation, Kesamudram, Warangal District, Rep., by its Proprietor P. Appa Rao. ..Petitioner And 1. The C.T.O., Mahabubabad Circle, Warangal District and others.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27733 OF 2007Dated:26.12.2007
Between:
M/s. Karthikeya Corporation,
Kesamudram, Warangal District,
Rep., by its Proprietor P. Appa Rao.
..Petitioner
And
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.
1. The C.T.O., Mahabubabad
Circle, Warangal District and others.
..Respondents.
HONOURABLE MRS. JUSTICE T.MEENA KUMARI&HONOURABLE MS JUSTICE G. ROHINI
WRIT PETITION No:27733 OF 2007
ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari)
The present writ petition is filed by the petitioner seeking toquash the order dated 23.11.2007 passed by the 3[rd] respondentrefusing to grant stay of collection of balance disputed tax pendingdisposal of the appeal before the Sales Tax Appellate Tribunal, asillegal and arbitrary and consequently, to restrain the 1[st] respondentfrom taking any coercive steps for recovery of the balance disputed taxpending disposal of the 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 rejected. 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 the petitioner has already paid 50% of thedisputed tax and at this juncture, if the relief of stay is not entertained and if the recovery is effected, the very purpose of filing the appealwould be defeated.
In the facts and circumstances of the case and in view of thesubmission that the petitioner has already paid 50% of the disputed taxand in view of the fact that the appeal is pending before the Sales taxAppellate Tribunal, without expressing any opinion on the merits of thecase, We feel it a fit case wherein stay can be granted.
Accordingly, there shall be stay of recovery of the balancedisputed tax pending disposal of the appeal before the Tribunal.
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:27733 OF 2007
(Order delivered by the Hon’ble Smt. Justice T. Meena Kumari)
26/12/2007