IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH 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.8130 of 2008 Between: M/s. Image Timbers, Nagaram Palem, Guntur, Guntur District, Rep. by its Propritrix, Smt.R.Lakshmi. ...PETITIONER AND 1 The Commercial Tax Officer, Eluru Bazar, Guntur. 2 The Deputy Commissioner ( CT ), Guntur Division, Guntur. 3 The Joint Commissioner ( CT ),Legal, O/o. Commissioner of Commercial Taxes, A.P., 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 issue an appropriate writ order or direction more particularly on the nature of writ of Mandamus declaring the action of the 3rd respondent in passing the impugned stay rejection order, dated 30-11-2007 in proceedings CCT's Ref No. LV(4)855/2007 and the consequently action of the 1st respondent in insisting for payment of the disputed tax of Rs.1,30,177/- for the assessment year 2001-2002 under APGST act as illegal, arbitrary high handed and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of disputed tax of Rs.1,30,177/- pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal. Counsel for the Petitioner: MR.A.RAMALINGESWARA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8130 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders of not granting stay and issuing garnishee notice pending appeal on the file of the Sales Tax Appellate Tribunal. Having heard the learned counsel and on perusal of the material on record, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing half of the disputed tax within a period of six weeks from today. The amounts, if any, paid already shall be given credit to. The impugned garnishee notice shall stand suspended till the disposal of the appeal. The appeal shall be disposed of on merits after giving notice and opportunity to both the sides. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 16th April 2008 RRB