IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY EIGHTH DAY OF APRIL 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 : 9548 of 2008 Between: M/s. The India Thermit Corporation Limited, 9-2-218, Rezimental Bazar, Secunderabad, Rep. by its Deputy Manager (Accounts), Mr. Sanjay Kumar Gupta. ..... PETITIONER AND 1 The Commercial Tax Officer, Market Street Circle, Secunderabad. 2 The Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3 The Joint Commissioner (CT), Legal, O/o. The Commissioner of Commercial Taxes, Government of Andhra Pradesh, Hyderabad. .....RESPONDENT(S) 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 issue an appropriate Writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 3rd respondent in rejecting the stay application filed by the petitioner for the assessment year 2002-2003 through the impugned orders dated 08-02-2008 in CCT's Ref.No. LV(1)/57/2007 as illegal, arbitrary and high handed and set aside the same and restrain the 1st respondent from taking any steps for recovery of disputed demand of Rs. 6,63,396/-k for the assessment year 2002-2003 under the APGST Act pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal and pass Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : Form-NIC-OGS/WP{SPJS} ORDER (Per Hon’ble Sri Justice B. Parkash Rao): Heard Sri Bhaskar Reddy Vemireddy, learned counsel for the petitioner-company and Sri K. Raji Reddy, learned Government Pleader for Commercial Taxes, appearing for the respondents, and at their request, the writ petition itself is taken up for disposal at the admission stage. 2. The petitioner-company seeks Writ of Mandamus by granting stay of orders of the 3rd respondent-Joint Commissioner (CT), Legal, Hyderabad, dated 08-02-2008, whereby the applications, seeking stay of recovery of the disputed demands for the periods 2002-03 and 2003-04, respectively, were dismissed pending substantive appeals. The main grievance of the petitioner is that having regard to the very questions involved in the main appeals, the appellate Tribunal has not granted stay. Hence, the writ petition. 3. Having heard the learned counsel for the parties and on perusal of the material available on record, and especially in view of the main appeals are still pending on the file of the Sales Tax Appellate Tribunal, Hyderabad, where all such questions have to be gone into the merits of the case, we are refrained to go into any other contentions urged on both sides and it will be suffice in the interest of justice to grant stay pending disposal of the appeals. 4. Therefore, there shall be stay of collection of disputed tax for the period 2002-03, respectively, pending disposal of the appeal subject to condition that the petitioner deposits 50% of the disputed tax amount for the period 2002-03, within a period of six weeks from today. The amount, if any already paid towards the disputed tax, for the period 2002-03, shall be given credit to while computing the above mentioned 50% of the disputed tax. The Sales Tax Appellate Tribunal, Hyderabad, shall dispose of the appeal on merits, in accordance with law. 5. With the aforementioned direction, the writ petition is disposed of. No costs. _______________________ JUSTICE B.PRAKASHRAO ________________________ April 28, 2008 JUSTICE C.Y.SOMAYAJULU Kvr