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TMI Blog2023 (1) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... ARAMJI For the Petitioner : Mr. B. Srinivas, For the Respondents : K. Raji Reddy ORDER: (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. B.Srinivas, learned counsel for the petitioner and Mr. K.Raji Reddy, learned Senior Standing Counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner has assailed legality and validity of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was proposed to levy tax on the sale of old tyres and oil as well as scrap items sold by the petitioner. Besides, respondent No.2 also proposed to levy tax on transportation charges etc. 5. Petitioner submitted reply dated 21.02.2018 to respondent No.2 objecting to the proposals made. It is stated that without considering the reply of the petitioner and without granting personal hearing, res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional order dated 23.03.2020 during pendency of the appeal. Respondent No.1 passed an order dated 05.11.2022 in the stay petition directing the petitioner to pay 50% of the disputed tax while giving credit to any amount already paid. Thus, in effect, petitioner has been directed to pay further 25% of the disputed tax. 10. It is the aforesaid order which has been challenged in the present proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit of 25% of the disputed tax by the petitioner is a condition precedent for maintaining the appeal before the Tribunal. Over and above the aforesaid amount, it is the discretion of the authority, in this case respondent No.1, to insist on levy of such further amount as may be deemed fit and proper. 13. However, learned counsel for the petitioner submits that many of the similarly situated dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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