Single judge bench disposed of a writ petition challenging dismissal of a stay application. The Court granted stay pending appeal conditioned upon deposit of 50% of disputed tax liability.
Stay pending appeal granted subject to deposit of 50% of disputed tax liability in two tranches.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction)
THURSDAY, THE SIXTEENTH DAY OF MARCH TWO THOUSAND AND SIX
PRESENT
THE HON'BLE SRI JUSTICE BILAL NAZKI
and THE HON'BLE SRI JUSTICE G.CHANDRAIAH
WRIT PETITION No.5028 of 2006
Between:
M/S.Automotive Manufacturers (P) Limited, R.P.Road, Secunderabad, rep. By its Deputy General Manager (Accounts) Sri K.Lakshmipathi Rao.
..... PETITIONER
AND
The Commercial Tax Officer,
R.P.Road Circle, Secunderabad, and others.
.....RESPONDENTS
ORDER: (Per Hon’ble Sri Justice Bilal Nazki,)
Heard learned Counsel for the parties. With their consent, the Writ Petition is being disposed of at this stage.
The controversy is that pending an appeal, application for stay was dismissed by the competent authority. We have gone through the
record. We feel that the interest of justice would have been met if stay was granted pending appeal, subject to deposit of half of the disputed tax liability. Therefore, we set aside the order of the authority and direct that the petitioner shall pay 25% of the disputed tax liability on or before 31st March, 2006, and another 25% of the disputed tax liability within a period of two weeks thereafter. Till 31st March, 2006, there shall be an unconditional stay and the stay shall continue till disposal of the appeal, provided the amount is deposited within the time stipulated. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal. However, it is made clear that the amounts, if any, already deposited by the petitioner shall be given credit to, while caliculating 50% of the disputed tax liability.
Writ Petition is disposed of accordingly. No costs.
--------------------------
(Bilal Nazki, J)
16h March, 2006
--------------------------
(G.Chandraiah, J)
LUR
1 issue framed by the court
Whether stay should be granted pending appeal in commercial tax proceedings subject to deposit of tax liability
M/S.Automotive Manufacturers (P) Limited
The Commercial Tax Officer
BILAL NAZKI
G.CHANDRAIAH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
