IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH AND THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No: 27447 of 2008 BETWEEN: M/s. Yogamrutha Oil Mill, Banaganapally, Kurnool District Rep. by its Proprietor, M. Ravi Kumar. ... PETITIONER AND 1 The Commercial Tax Officer-II, Nandyal, Kurnool District. 2 The Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ or order or direction declaring the action of the 1st respondent in taking coercive steps to collect the disputed tax pursuant to the orders of the Appellate Deputy Commissioner (CT), Kurnool, dt. 22-08-2008 pending disposal of the appeal before the 2nd respondent as illegal, arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of disputed tax of Rs. 2,06,674/- for the assessment year 2007-08 (September to November, 2007) under the APVAT Act and pass such other order or orders. Counsel for the Petitioner: MR.G.NARENDRA CHETTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER: (per Hon’ble Sri Justice V. Eswaraiah) Petitioner questions the order of the second respondent dated 22.08.2008 in rejecting the stay petition No.11 of 2008-09 in Appeal No.45 of 2008-09 pending disposal of the appeal filed against the order of the first respondent – The Commercial Tax Officer – II, Nandyal, Kurnool District in TIN.No.28760246937 dated 15.04.2008. 2. As the appeal is pending, We are of the opinion that it just and proper to stay the operation of the order of the first respondent dated 15.04.2008 subject to the condition of the petitioner paying half of the disputed tax of Rs.2,06,674/- within six (6) weeks from today. Any amount, if already paid, may be credited to half of the disputed tax. The writ petition is accordingly disposed of. There shall be no order as to costs. ______________ V. ESWARAIAH, J ______________ K.C. BHANU, J December 17, 2008 Note: Furnish C.C. of the order by 19.12.2008 (B/o) DSK