Disposed

M/s Espi Plastic Pipe Industries v. The Commercial Tax Officer-I

Telangana HC17 Nov 2004WP/21026/2004

Case brief

AI extract

What is this about?

The High Court disposed of a writ petition seeking quashing of a tax recovery order. By consent, the Court granted a stay of recovery conditioned upon the petitioner depositing half of the disputed tax liability within six weeks, pending the outcome of pending appeals with the Sales Tax Appellate Tribunal.

What did the court decide?

Stay of recovery of disputed tax granted subject to deposit of half the total liability minus amounts already paid within six weeks.

M/s Espi Plastic Pipe Industries Vs The… — 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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WEDNESDAY, THE SEVENTEENTH 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 THE HON'BLE MR JUSTICE S.ANANDA REDDY

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WRIT PETITION NO : 21026 of 2004

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Between:

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M/s ESPI Plastic Pipe Industries Nandyal -518 502,Kurnool District rep. by its Authorised Signatory Mr.P.V.Satyanarayana Murthy.

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..... PETITIONER

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AND

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1 The Commercial Tax Officer-I Nandyal, Kurnool District.

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2 The Deputy Commissioner (CT) Kurnool Division, Kurnool.

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3 The Addl.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 may 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.No.LV(3)2105/2004 dated 23.10.2004 as arbitrary, unreasonable and unjustified and consequently restrain the 1st respondent from collecting the disputed tax of Rs.25,63,453/- and Rs.37,62,589/- for the assessment years 1997-98 and 1998-99 pending disposal of the appeals in T.A.Nos.322 and 323 and 2004 before the Sales Tax Appellate Tribunal.

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Counsel for the Petitioner:MR.S.DWARAKANATH

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Counsel for the Respondents: GP FOR COMMERCIAL TAXES

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

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ORDER: (per BN,J)

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Heard the learned counsel for the parties. With their consent the Writ Petition is disposed of at this stage.

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Pending appeals, the petitioner filed applications seeking stay of the recovery, which has been declined. It is submitted that out of the disputed tax liability, the petitioner has already deposited some amounts. Therefore, in the interest of justice, we direct that there shall be stay of recovery till disposal of appeals, subject to deposit of half of the total liability minus the amounts, if any, already deposited by the petitioner, within a period of six weeks from today. For six weeks, there shall be an unconditional stay and the stay shall continue till disposal of the appeals, provided the amount is deposited within six weeks. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeals.

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Writ Petition is accordingly disposed of. No costs.

BILAL NAZKI,J

Dated:17-11-2004

S.ANADA REDDY,J

1 The Commercial Tax Officer-I Nandyal, Kurnool District.

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2 The Deputy Commissioner (CT) Kurnool Division, Kurnool.

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3 The Addl.Commissioner (CT) Legal Andhra Pradesh, Nampally, Hyderabad.

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4 Two C.Cs. to the Government Pleader for Commercial Taxes, High Court of A.P., Hyderabad.(OUT).

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5 Two C.D. copies.

M/s Espi Plastic Pipe Industries v. The Commercial Tax Officer-I

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M/s Espi Plastic Pipe Industries v. The Commercial Tax Officer-I

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