IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD WEDNESDAY, THE THIRTYETH DAY OF SEPTEMBER TWO THOUSAND AND NINE PRESENT HON'BLE MR JUSTICE GHULAM MOHAMMED AND HON'BLE MR JUSTICE G. BHAVANI PRASAD WRIT PETITION No. 21117 of 2009 Between: M/s. Telangana Spinning and Weaving Mills Limited ..... PETITIONER AND The Commercial Tax Officer, Hyderabad and another .....RESPONDENTS Counsel for the Petitioner : Counsel for the Respondents: The Court made the Following: ORDER: (Per Hon'ble Sri Justice Ghulam Mohammed) This writ petition is filed seeking a writ of mandamus questioning the order dated 14.09.2009 passed by the second respondent in rejecting stay of collection of disputed tax of Rs.5,96,000/- for the assessment year 2001-02 under the Central Sales Tax Act, 1956 pending appeal before the Appellate Tribunal. The petitioner is a limited company and a registered dealer on the rolls of the first respondent herein. The first respondent has completed the assessment for the year 2001–02 vide proceedings dated 06.11.2004, against which, the petitioner preferred an appeal before the Appellate Deputy Commissioner (CT), Hyderabad (Rural) Division, Hyderabad, who remanded the same to the first respondent for cross-verification vide proceedings dated 29.09.2005. The first respondent vide his proceedings dated 27.11.2008 reassessed the tax at 10% on a turn over of Rs.59,60,000/- of Rs.5,96,000/-. Aggrieved thereby, the petitioner preferred an appeal before the Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad, and the same was dismissed on 21.05.2009. Aggrieved by the same, the petitioner preferred second appeal before the Sales Tax Appellate Tribunal, Hyderabad along with a petition seeking stay of collection of the disputed tax. The stay petition was rejected by the Additional Commissioner (Commercial Taxes) (Legal), Office of the Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad, vide order dated 14.09.2009. Hence, this writ petition. Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. The controversy is that pending an appeal, application for stay was dismissed by the competent authority. We feel that interest of justice would be met if stay is granted pending appeal, subject to deposit of 75% of the disputed tax. Therefore, we set aside the order impugned granting stay of collection of disputed tax subject to the condition that the petitioner deposits 75% of the disputed tax, within a period of six weeks from today, pending the appeal. If any amount has already been paid by the petitioner, the same shall be given credit. The stay shall remain in force till disposal of the appeal. The Writ Petition is accordingly disposed of. No costs. _________________________ GHULAM MOHAMMED,J ________________________ G. BHAVANI PRASAD ,J September 30, 2009 MD/SJ