THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.16708 OF 2006 Date:30.03.2011 Between: M/s.M.Venkata Subbaiah, 3/301, Lakshmipuram, Nellore, represented By its Proprietor Sri M.Venkata Subbaiah .. Petitioner And The Commercial Tax Officer, No.1, Nellore and others .. Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.16708 OF 2006 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The relief sought for in this writ petition is to grant stay of collection of the balance disputed tax of Rs.75,526/- for the assessment year 2001-2002 pending disposal of the appeal by the Sales Tax Appellate Tribunal (STAT). The petitioner, a dealer engaged in executing works contracts, is registered on the rolls of the first respondent. The first respondent passed an order of assessment on 04.01.2003 for the assessment year 2001-2002. The second respondent revised the said assessment order on 03.02.2006. Aggrieved thereby the petitioner filed an appeal before the STAT along with an application seeking stay of collection of the balance disputed tax of Rs.75,526/- before the third respondent who, by order dated 20.06.2006, rejected the stay application. While Sri S.Suri Babu, learned counsel for the petitioner, has raised several contentions including the applicability of Rule 6(3)(ii) of the Andhra Pradesh Value Added Tax Rules, 2005, we see no reason to examine the said contentions on merits in as much as a substantive appeal is pending adjudication before the STAT. The petitioner has, by reason of the interim order passed by this Court, enjoyed blanket stay for the past more than four years. In such circumstances, we consider it appropriate to dispose of the writ petition directing the respondents not to take any coercive steps for recovery of the balance disputed tax pending disposal of the appeal before the STAT on condition that the petitioner deposits 50% of the disputed tax within a period of two weeks from today. The writ petition is, accordingly, disposed of. However, in the circumstances, without costs. ________________ (V.V.S. RAO, J) _____________________________ RAMESH RANGANATHAN, J 30.03.2011 KH