M/S.Nri Academy Of Sciences Chinakakani Guntur District - v. The Commercial Tax Officer, Mangalagiri, Guntur District

HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms JUSTICE J.UMA DEVI Writ Petition No.7760 of 2017 Order:

Aggrieved by an order of the Additional Commissioner (CT) refusing to grant stay during the pendency of a statutory appeal under the Andhra Pradesh Tax on Luxuries Act, 1987, the petitioner has come up with the above writ petition.

2. Heard Mr. S.Ravi, learned Senor Counsel for the petitioner. Mr. S.Suri Babu, learned Special Standing Counsel, takes notice for the respondents.

3. The only question that is pending consideration before the Appellate Authority is as to whether the ICU charges collected by the hospital would stay outside the domain of the Luxury Tax. The petitioner has admittedly paid 50% of the tax demanded. In such cases, it is not fair to deny stay. Therefore, the writ petition is allowed. There will be an interim stay of recovery of the balance amount till the disposal of the appeal. The miscellaneous petitions, if any, pending in this writ petition shall stand closed. No costs. ___________________________ V.RAMASUBRAMANIAN, J.

________________ J.UMA DEVI, J.

07th March, 2017.

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HON'BLE SRI JUSTICE V.RAMASUBRAMANIAN AND HON'BLE Ms JUSTICE J.UMA DEVI Writ Petition No.7760 of 2017 07th March, 2017.

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