IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SEVENTH DAY OF MARCH, TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 4832 of 2008 Between: M/s. Challa Dharma Reddy rep. by its Proprietor, Mr. Ch. Dharma Reddy ..... PETITIONER AND 1 The Commercial Tax Officer, Warangal. 2 The Deputy Commissioner (CT ) Warangal Division, Warangal. 3 The Additional Commissioner ( CT ) Legal, A.P., Nampally, Hyderabad. .....RESPONDENTS 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 to issue a writ of Certiorari or any other appropriate writ or order or direction quashing order of the 3rd respondent in CCT's Ref.No.III (1)/904/007, dated 22.01.2008 for the year 2003-04 as illegal, arbitrary and contrary to law and consequently restrain the 1st respiondent from taking any coercive steps for collection of disputed tax of Rs.1,26,303/-, for the assessment pending disposal of the before the Sales Tax Appellate Tribunal, Hyderabad in T.A.No.1053 of 2007 and pass Counsel for the Petitioner:MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX This Court made the following order: (Per BPR.J.) Heard the learned Counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes, appearing on behalf of the respondents. At their request, the writ petition is taken up for final disposal at the admission stage itself. The petitioner is a registered dealer under the AP General Sales Tax Act, 1957. The first respondent passed assessment order levying tax on the petitioner to the tune of Rs.3,15,332/- for the assessment year 2003-2004. However, the second respondent, in exercise of suo motu powers of revision under Section 20(2) of the A.P. General Sales Tax Act, 1957, issued show cause notice dated 22-5-2006 to the petitioner proposing to revise the assessment order passed by the first respondent. To the said show cause notice, the petitioner submitted explanation on 20-6-2006. After considering the explanation submitted by the petitioner, the second respondent passed order dated 1-6-2007, levying tax to the tune of Rs.1,26,3003/-, in addition to the tax already levied by the assessing authority. Aggrieved by the same, the petitioner preferred appeal being T.A.No.1053 of 2007 before the third respondent-appellate authority. Along with the said appeal, the petitioner also filed interlocutory application seeking to stay the collection of the disputed tax, pending disposal of the appeal. However, the appellate authority declined to grant stay. Aggrieved by the same, the petitioner filed the present Writ Petition. Having heard the learned Counsel for the parties and having regard to the facts and circumstances of the case, without going into the merits of the claim of the petitioner, we dispose of the Writ Petition directing the third respondent-appellate authority to dispose of the appeal being T.A.No. 1053 of 2007 as expeditiously as possible. Till the disposal of the appeal, there shall be interim stay of collection of disputed tax, subject to condition of the petitioner depositing half of the demand made in the order dated 1- 6-2007, on or before 31-3-2008. If the petitioner paid any tax already pursuant to the assessment order for the year 2003-2004, the same shall be given credit to. The Writ Petition is accordingly disposed of at the admission stage. No order as to costs. ---------------------------- JUSTICE B.PRAKASH RAO ------------------------------------ JUSTICE C.Y.SOMAYAJULU DATED, 7TH MARCH, 2008. Note: CC in a week (BO) .MSNR.