HON’BLE SRI JUSTICE V. ESWARAIAH AND HON’BLE SRI JUSTICE NOUSHAD ALI W.P.No.11268 of 2010 ORDER: (Per Hon’ble Sri Justice V. Eswaraiah) The petitioner is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005 as well as the Central Sales Tax Act, 1956. It is stated that as against the assessment order of the 1st respondent for the assessment years 2007-08, 2008-09 and 2009-10 respectively directing the petitioner to pay declared output tax of Rs.84,54,660/-, the petitioner filed an appeal before the 2nd respondent. Pending disposal of the appeal, the petitioner filed an application seeking stay of collection of the disputed tax and the 2nd respondent by order, dated 04-05-2010, in appeal No.S/211/09- 10/V, rejected the stay application. Questioning the said order, the present writ petition is filed. Heard both the counsel. As the appeal against the assessment order passed by the 1st respondent is pending before the 2nd respondent, having regard to the facts and circumstances of the case, we feel it just and proper to grant stay of all further proceedings, pending disposal of the appeal, subject to payment of 50% of the disputed tax. Accordingly, the writ petition is allowed setting aside the order of the 2nd respondent, dated 04-05-2010, granting stay of all further proceedings, pending disposal of the appeal, subject to the condition of the petitioner depositing 50% of the disputed tax within four weeks from today, after giving credit to the amounts, if any, already paid. Further, the 2nd respondent is directed to dispose of the appeal, as expeditiously as possible, if not already disposed of. There shall be no order as to costs. ________________ V.ESWARAIAH, J ________________ NOUSHAD ALI, J Date: 12-05-2010 Prv