THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14342 OF 2011 Date:07.06.2011 Between: M/s.Venkata Srinivasa Oil Producers, Narasaraopet, Guntur District, represented By its Partner, Mr.P.Raghava Rao .. Petitioner And The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad and another .. Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.14342 OF 2011 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The action of the first respondent in rejecting the stay application vide proceedings dated 05.08.2008 is under challenge in this writ petition. The petitioner contends that the impugned order of the second respondent ought to have been stayed pending disposal of the appeal by the Sales Tax Appellate Tribunal (STAT). The petitioner, a partnership concern carrying on the business in groundnut oil and cakes, is registered on the rolls of the second respondent under the Andhra Pradesh General Sales Tax Act, 1957 (for brevity, the Act) for assessment year 1998-1999. The second respondent completed the assessment proceedings dated 19.01.2000 raising a demand of Rs.4,42,022/-. The Deputy Commissioner (CT), Guntur, initiated revision proceedings under Section 20(2) of the Act and, thereafter, passed a revisional order on 28.07.2001. Aggrieved thereby the petitioner preferred an appeal before the STAT on 18.04.2002 in T.A.No.138 of 2006. The said appeal is said to have been transferred to the STAT, Additional Bench, Visakhapatnam. The petitioner filed an application before the first respondent on 23.07.2008 seeking stay of all further proceedings pursuant to the order of revision. The first respondent rejected the stay application by proceedings dated 05.08.2008 which is under challenge in this writ petition more than three years after the said order was passed. We see no reason to examine the merits of the said order since the challenge thereto is made belatedly. Since the appeal is pending before the STAT, we are of the opinion that the only relief which the petitioner is entitled to is an early disposal of the said appeal by the STAT. Since the appeal relates to the year 2006, we request the STAT, Additional Bench, Visakhapatnam, to dispose of the appeal at the earliest preferably within a period of four months from the date of receipt of a copy of this order. The writ petition stands disposed of. However in the circumstances without any order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 07.06.2011 KH