Allowed

M/s. Bang Brothers, v. Commercial Tax officer

Telangana HC18 Nov 2004WP/21144/2004

Case brief

AI extract

What is this about?

The High Court of Andhra Pradesh disposed of a writ petition seeking a stay on disputed tax collections. The court set aside the rejection of the stay application, directing the petitioner to deposit half the tax liability within eight weeks to secure an unconditional stay until the appeal's disposal.

What did the court decide?

Set aside rejection of stay; grant unconditional stay on tax collection pending appeal upon deposit of fifty percent disputed tax liability within eight weeks.

M/s. Bang Brothers, Vs Commercial Tax officer — GST and Indirect Tax | 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 EIGHTEENTH 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 : 21144 of 2004

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Between:

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M/s. Bang Brothers, Rajahmundry, E.G.District. rep.by its Partner, Sri Narayana Bang.

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..... PETITIONER

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AND

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1 Commercial Tax officer, Rajahmundry.

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2 Additional Commissioner (CT) (L) (FAC), 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 or order or direction particularly one in the nature of writ of Mandamus granting stay of collection of the disputed taxes of Rs.1,62,436/-, Rs.3,42,557/- and Rs.33,005/- for the years 1995-96, 1996-97 and 1997-98 (APGST) respectively arising in pursuance of the stay rejection orders of the second respondent in common proceedings No.LV(3)/3108/2004 dated 01-11-2004 pending disposal of the appeal before the sales Tax Appellate Tribunal.

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Counsel for the Petitioner: MR.S. KRISHNA MURTHY

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Counsel for the Respondent Nos.1 & 2: SPECIAL SC FOR COMMERCIAL 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 weeks. Any amount already paid shall be deducted from the amount to be deposited. 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. 18-11-2004

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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, Rajahmundry.

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2. The Additional Commissioner (CT) (L) (FAC), Hyderabad.

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3.2CCs to the Special SC for Commercial Taxes, A.P. High Court Buildings, Hyderabad (OUT).

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4.2CD copies

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Form-NIC-OGS/WP{JA}

M/s. Bang Brothers, v. Commercial Tax officer

Case brief

What is this about?

What did the court decide?

M/s. Bang Brothers, v. 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

Parties & counsel

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Case details

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