The court granted stay on the collection of disputed commercial tax amounting to Rs. 5,50,913 pending the disposal of the appeal, subject to a deposit of half the tax by the petitioner within six weeks.
Stay of collection of disputed tax of Rs. 5,50,913 subject to deposit of half amount within six weeks.
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IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction)
WEDNESDAY, THE SIXTEENTH DAY OF JULY TWO THOUSAND AND EIGHT
PRESENT
THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN
WRIT PETITION NO : 15225 of 2008
Between:
M/s.Sundaram Motors, 67,M.G.Road Ranigunj,Secunderabad500003, rep.by its Deputy officer (Finance),Sri.K.S.Prabhakar
..... PETITIONER
AND
1 The Assistant Commissioner (CT) LTU,Begumpet division,Hyderabad 2 The Appellate Deputy Commisisoner (CT), Punjagutta Divison, Hyderabad 3 The Additional Commissioner (CT) (Legal) (FAC) Andhra Pradesh, Hyderabad
.....RESPONDENT(S)
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 direction particularly one in the nature of writ of mandamus granting stay of collection of the disputed tax of Rs.5,50,913/for the assessment year 2005-06 under the CST Act arising in pursuance of the stay rejection orders of the third respondent dated 14.5.2008 passed in CCTs Ref.No.LIII(2)/353/2008 pending disposal of the appeal before the second respondent or to pass such other or orders.
Counsel for the Petitioner: MR.S.KRISHNA MURTHY
Counsel for the Respondents: GP FOR COMMERCIAL TAX
The Court made the following :
THE HON’BLE MRS. JUSTICE T. MEENA KUMARI AND
THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN
W.P.NO. 15225 OF 2008
ORDER: (Per Smt. T. Meena Kumari, J)
This writ petition is filed challenging the order dated 14.5.2008 passed by the 3rd respondent rejecting the stay application filed by the petitioner.
Heard learned counsel for the parties.
The petitioner is a dealer in Motor Vehicles and its parts and is an assessee on the rolls of the 1st respondent. He was assessed to tax for the assessment year 2005-06 and a final assessment order was passed by the 1st respondent. The said assessment order was challenged by way of appeal. The petitioner filed an application for stay of recovery of disputed tax of Rs.5,50,913/-, but the 3rd respondent rejected it. In the meanwhile steps are being taken to recover the disputed tax.
We are of the opinion that ends of justice would have been met if stay was granted pending disposal of the appeal. Accordingly we stay the collection of disputed tax subject to deposit of half of the disputed tax amount by the petitioner within a period of six weeks from today and the respondents are directed not to take coercive steps for recovery of the disputed tax, pending appeal before the appellate authority. If any amount paid earlier shall be given credit to.
The writ petition is accordingly disposed of. No order as to costs.
T. MEENA KUMARI, J
_________________________ RAMESH RANGANATHAN, J
Dt.16.7.2008 KR
..... REGISTRAR
// TRUE COPY //
SECTION OFFICER
To
1 The Assistant Commissioner (CT) LTU,Begumpet division,Hyderabad 2 The Appellate Deputy Commisisoner (CT), Punjagutta Divison, Hyderabad
3 The Additional Commissioner (CT) (Legal) (FAC) Andhra Pradesh, Hyderabad 4. 2 CCs to GP for Commercial Tax
5. 2 CD copies
Form-NIC-OGS/WP{TRK}
1 issue framed by the court
Whether the High Court can grant stay on collection of disputed commercial tax pending appeal.
2 provisions across 2 enactments
M/s. Sundaram Motors
The Assistant Commissioner (CT) LTU
The Appellate Deputy Commissioner (CT)
The Additional Commissioner (CT) (Legal)
T. MEENA KUMARI
RAMESH RANGANATHAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
