IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRTEENTH DAY OF MARCH 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 : 5397 of 2008 Between: M/s.Sri Tirumala Srinivasa Industries, Kattedan, Rajendranagar, Ranga Reddy District, Rep by its Managing Partner Mr. V. Dhananjaiah ..... PETITIONER AND 1 The Commercial Tax Officer, Rajendranagar Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, Hyderabad. 3 The Additional Commissioner (CT), Legal, Andhra Pradesh, Nampally, 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 a writ of certiorari or any other appropriate writ or order or direction quashing the order dt. 22-1-2008 of the 3rd respondent in refusing to grant stay of collection of disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal for the assessment year 1997-98 (APGST) as illegal, arbitrary and contrary to the law and consequently restrain the 1st Respondent from taking any coercive steps for recovery of disputed tax of Rs. 1,38,955/- for the assessment year 1997-98 (APGST) pending disposal of the appeal before the Sales Tax Appellate Tribunal, Hyderabad in TA No. 682 of 2006 and pass such other order or orders as this Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.S.DWARAKANATH, Advocate Counsel for the Respondent No.: GP FOR COMMERCIAL TAXES. The Court made the following ORDER: (Per BPR.J.) Heard the learned Counsel appearing on behalf of the petitioner and the learned Government Pleader for Commercial Taxes, appearing on behalf of the respondents. At their request, the Writ Petition is taken up for final disposal at the admission stage itself. The petitioner is an assessee on the rolls of the first respondent under the APGST Act, 1957. The first respondent passed Assessment order dated 22-2-2002 against the petitioner, levying tax to the tune of Rs.13,92, 788/-. Against the said order, the petitioner preferred appeal before the second respondent, which is numbered as T.A.No. 682 of 2006. Along with the said appeal, the petitioner also filed an interlocutory application seeking stay of collection of the disputed tax. However, the said stay application was dismissed by the second respondent-appellate authority. Hence, the petitioner approached this Court. Having heard the learned Counsel for the parties and having regard to the facts and circumstances of the case, without going into the merits of the subject matter, we direct the second respondent-appellate authority to dispose of the appeal being T.A.No. 682 of 2006 preferred by the petitioner, on merits, as expeditiously as possible. Till the disposal of the appeal, there shall be stay of collection of disputed tax, subject to condition of the petitioner depositing half of the disputed tax, within a period of six weeks from today. Subject to the above direction, the Writ Petition is disposed of at the admission stage. No order as to costs. ---------------------------- JUSTICE B.PRAKASH RAO ---------------------------------------- JUSTICE C.Y.SOMAYAJULU DATED, 13TH MARCH, 2008 (BO) .MSNR.