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NON-REPORTABLE

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO(S).11735-11740 OF 2016 (@SLP(C) NO(S).1125-1130 OF 2016)

STATE OF ANDHRA PRADESH                            APPELLANT                                 VERSUS THE CHIEF COMMISSIONER OF INCOME  TAX AND ORS ETC                                    RESPONDENTS

WITH CIVIL APPEAL NO.11741 OF 2016 (@SLP(C) NO.1994 OF 2016)

CIVIL APPEAL NO(S).11742-11743 OF 2016 (@SLP(C) NO(S).2142-2143 OF 2016)

CIVIL APPEAL NO(S).11744-11745 OF 2016 (@SLP(C) NO(S).2124-2125 OF 2016)

CIVIL APPEAL NO(S).11747-11762 OF 2016 (@SLP(C) NO(S).2817-2832 OF 2016)

CIVIL APPEAL NO(S).11763-11764 OF 2016 (@SLP(C) NO(S).4817-4818 OF 2016)

CIVIL APPEAL NO.11765 OF 2016 (@SLP(C) NO.2206 OF 2016)

CIVIL APPEAL NO(S).11766-11767 OF 2016 (@SLP(C) NO(S).4799-4800 OF 2016)

CIVIL APPEAL NO.11768 OF 2016 (@SLP(C) NO.6871 OF 2016)

CIVIL APPEAL NO(S).11769-11771 OF 2016 (@SLP(C) NO(S).8461-8463 OF 2016)

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      J U D G M E N T

KURIAN, J.

Leave granted.

The appellants are before this Court aggrieved by the

interim  order  passed  by  the  High  Court  of  Judicature  at

Andhra Pradesh for the State of Telangana and the State of

Andhra Pradesh dated 16.12.2015 in WVMP Nos.1688 & 2546 of

2015  and  connected  matters.  The  operative  portion  of  the

order reads as follows :

“The petitioners herein and the Government of A.P shall  forthwith  and,  in  any  event,  on  or  before 20.01.2016, re-deposit the amounts received by them from APBCL on the sale of the stocks (beer, FL and IMFL) attached by the Income-tax department. Such re-deposit  would  ensure  that  the  entire  sale proceeds (ie Rs.489.07 crores les the TDS of Rs.4.81 crores) remain in the separate account directed to be maintained by this Court. The interests of the petitioners,  the  Income  Tax  Department,  and  the Government  of  Andhra  Pradesh  would  be  secured thereby as, after the Writ Petitions are finally heard  and  decided,  these  amounts  can  be  paid  to those entitled thereto.”  

When the matter came up before this Court, vide order

dated 01.02.2016, it was ordered that as far as the amount of

Rs. 489.07 crores liability of tax is concerned, there shall

be no coercive steps till the next date of hearing.   

Having heard Mr. P. Chidambaram, Mr. Pallav Shishodia, learned Senior Counsel for the appellant(s) and Mr. Ranjit Kumar, learned Solicitor General, Mr. Basava Prabhu S. Patil, learned Senior Counsel and other learned counsel appearing

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for  the  respondents,  we  are  of  the  view  that  it  is  not

necessary  for  this  Court,  at  this  stage,  to  go  into  the

various disputed contentions raised by the parties on merits

since the Writ Petitions are pending before the High Court.

We find that the deposit is to be made mainly by the State of

Andhra Pradesh.

Therefore, we dispose of these appeals with a request to

the High Court to dispose of the Writ Petitions expeditiously

and preferably before ensuing summer vacation.

In case the Writ Petitions are dismissed, the appellants

shall, subject to the orders passed by the High Court and

subject  to  those  orders  attaining  finality,  deposit  the

amounts as ordered by the High Court within a period of one

month, with interest as fixed by the High Court.

Since the High Court has passed only an interim order,

we make it clear that all contentions are left open and the

Writ Petitions shall be disposed of uninfluenced by any of

the observations and findings in the interim order.

Till  the  Writ  petitions  are  disposed  of  by  the  High

Court, there should be no recovery of the dues in terms of

the impugned order.   

                                ...........................J.                      (KURIAN JOSEPH)

..........................J.                    (AMITAVA ROY)

NEW DELHI, DECEMBER 01, 2016