Allowed

M/s Pioma Industries, v. The Commercial Tax Officer

Telangana HC4 Nov 2004WP/20308/2004

Case brief

AI extract

What is this about?

Writ petition challenging dismissal of stay application is disposed of. High Court sets aside authority order, grants unconditional stay pending appeal upon depositing half disputed tax within eight weeks, and permits recovery thereafter.

What did the court decide?

Writ petition allowed; order of authority set aside; unconditional stay granted pending appeal subject to deposit of 50% of disputed tax within eight weeks.

M/s Pioma Industries, Vs The Commercial Tax Officer — Writ and Judicial Review | Telangana HC (2004)

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IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD

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(Special Original Jurisdiction)

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THURSDAY, THE FOURTH DAY OF NOVEMBER TWO THOUSAND AND FOUR

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PRESENT

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THE HON'BLE MR JUSTICE BILAL NAZKI

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And

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THE HON'BLE MR JUSTICE S.ANANDA REDDY

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WRIT PETITION NO : 20308 of 2004

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Between:

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M/s Pioma Industries, 2-2-57, Pan Bazar,Secunderabad, rep. by its Manager, Mr. Kasi Viswanath

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..... PETITIONER

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AND

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1 The Commercial Tax Officer, Market Street Circle, Secunderabad.

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2 The Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, Andhra Pradesh, Nampally, Hyderabad.

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.....RESPONDENTS

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Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent in CCT's Ref.LIII(1)/1459/04 dated 27-10-2004 and consequently restrain the 1st Respondent from taking any coercive steps for recovery of the balance disputed tax of Rs. 25,26,700/- for the assessment year 2001-02 pending disposal of the appeal before the Sales Tax Appellate Tribunal Counsel for the Petitioner: MR.P.SRINIVASA REDDY Counsel for the Respondent No.: SPL GP FOR TAXES

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The Court, at the stage of admission, made the following:

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Oral order: (Per: The Hon’ble Mr. Justice Bilal Nazki)

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Heard learned Counsel for the parties. With their consent, the writ petition is disposed of at this stage.

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The controversy is that pending appeal, application for stay was dismissed by the competent authority. We have gone through the record and heard learned Counsel for the parties. We feel that the interest of justice would have been met, if stay was granted pending appeal, subject to deposit of half of the liability. Therefore, we set aside the order of the authority and direct that half of the disputed tax liability shall be paid by the petitioner within a period of eight (8) weeks. For eight weeks, there shall be an unconditional stay and the stay shall continue till disposal of the appeal, provided the amount is deposited within eight weeks. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal.

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Writ Petition is disposed of accordingly. No costs.

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BILAL NAZKI, J

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S. ANANDA REDDY, J

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Dt. 04-11-2004

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Nb:- Operative portion by wire at party’s cost.

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B/o pvks/*

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1 The Commercial Tax Officer, Market Street Circle, Secunderabad. 2 The Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, Andhra Pradesh, Nampally, Hyderabad.

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4.2CCs to Special Government Pleader for Taxes, A.P. High Court Buildings, Hyderabad (OUT).

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2.2CD copies

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Form-NIC-OGS/WP{AVLR}

M/s Pioma Industries, v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

M/s Pioma Industries, v. The Commercial Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

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