THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.21745 of 2007 March 22, 2011 Between: M/s.Balaji Agro Oil Limited, Vijayawada Represented by its Joint Managing Director, Mr.Vallabhaneni Suraj Kumar … Petitioner AND The Appellate Deputy Commissioner (CT), Vijayawada And others … Respondents THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.21745 of 2007 ORDER : (Per Hon’ble Sri Justice Ramesh Ranganathan) The order of the fourth respondent dated 31.7.2007 refusing to grant stay of recovery of the disputed penalty for the years 2002-03 and 2003-04 pursuant to the orders of the first respondent dated 14.7.2006 is under challenge in this writ petition as being illegal and arbitrary. The petitioner seeks a direction from this Court restraining the second respondent from taking any coercive steps for recovery of the disputed penalty. It is wholly unnecessary for this Court to refer to the factual matrix or to the contentions raised on merits in as much as substantive appeals are pending before the Sales Tax Appellate Tribunal (STAT) in T.A.Nos.350 and 352 of 2007. This Court, by order dated 11.10.2007, granted interim stay of recovery of the disputed tax. The petitioner has enjoyed the benefit of blanket interim stay for the past 3½ years. Since the appeals in T.A.Nos.350 and 352 of 2007 can as well be heard by the STAT, we consider it appropriate to dispose of the writ petition restraining the respondents from taking coercive steps for recovery of the disputed penalty on condition that the petitioner deposits 25% thereof with the third respondent within five weeks from today. Since the appeals relate to the year 2007, we request the STAT to hear the appeals at the earliest. Sri S.Dwarakanath, learned Counsel for the petitioner, states that he would make a specific request before the STAT, in this regard, to hear the appeals out of turn. Subject to the above observations, the writ petition stands disposed of. No costs. _______________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) March 22, 2011 YS