High Court for State of TelanganaWP/47486/2018disposed of no costs

M/S, Hindustan Coca Cola Beverages Private Limited v. The Assistant Commissioner (Ct),

2018-12-31V Ramasubramanian,P.Keshava Rao3 pages

* I N THE HI GH COURT OF JUDI CATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH * HONOURABLE SRI JUSTI CE V.RAMASUBRAMANI AN * HONOURABLE SRI JUSTI CE P. KESHAVA RAO + W.P.Nos.47418 & 47486 of 2018 % Date: 31-12-2018 W.P.No.47418/ 2018 # Betw een:

M/s. Hindustan Coca Cola Beverages Private Limited, 44-69, Moula Ali, Hyderabad, Rep. by its Authorised Signatory, and Zonal Tax Manager, V. Srinivas Rao.

..... Petitioner And

1. The Assistant Commissioner (CT), LTU Saroornagar Division, Hyderabad.

2. The Appellate Joint Commissioner (ST), Hyderabad Rural Division, Hyderabad.

3. The Addl. Commissioner (ST) Legal, Hyderabad, Telangana.

4. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-II) Department, Secretariat, Hyderabad. .... Respondents ! Counsel for the Petitioner : Mr. K. Raji Reddy ^ Counsel for Respondents : Mr. J. Anil Kumar, Spl. S.C.

< GI ST:

> HEAD NOTE:

? Cases referred

VRS,J & PKR,J.

W.P.NoS.47418& 47486 of 2018 HONOURABLE SRI JUSTI CE V. RAMASUBRAMANI AN HONOURABLE SRI JUSTI CE P. KESHAVA RAO W.P.Nos.47418 & 47486 of 2018 COMMON ORDER: (Per VRS,J) These writ petitions challenge the dismissal of stay petitions pending disposal of the first appeal arising out of the Telangana Entry of Goods into Local Areas Act, 2001.

2. Heard Mr. K. Raji Reddy, learned Counsel for the petitioner and Mr. J. Anil Kumar and Mr.T. Vinod Kumar, learned Special Standing Counsel, takes notice for the respondents.

3. At the time of filing of the first appeal, the petitioner had paid 12.5% of the disputed tax. Therefore, we are of the view that the petitioner can be granted stay subject to the imposition of a condition. This is in view of the fact that a batch of writ petitions challenging the vires of the Act are pending on the file of this Court.

4. Therefore, the writ petitions are disposed of granting interim stay of collection of the balance tax during the pendency of the appeal subject to the condition that the petitioner deposits 12.5% of the demand (in addition to the 12.5% already deposited) within a period of six (6) weeks from the date of receipt of a copy of this order. There will be no order as to costs.

5. As a sequel, pending miscellaneous petitions, if any, shall stand closed.

______________________ V. RAMASUBRAMANI AN, J.

_______________ P. KESHAVA RAO, J.

31st December, 2018 Js.

VRS,J & PKR,J.

W.P.NoS.47418& 47486 of 2018 HONOURABLE SRI JUSTI CE V. RAMASUBRAMANI AN HONOURABLE SRI JUSTI CE P. KESHAVA RAO W.P.Nos.47418 & 47486 of 2018 31st December, 2018 Js.