IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTEENTH 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.5753 of 2008 Between: M/s Kayesvee & Company, 2-8-60/1,Nagasuru Complex,Opp Munsif Court, Trunk Road,Kavali,Nellore District, Represented by its Proprietor, Sri K.S.V.Prasad. ..... PETITIONER AND 1 Assistant Commissioner(CT), V.M.U-I,Nellore Division,Nellore. 2 Appellate Deputy Commissioner(CT) Guntur Division,Guntur, 3 Additional Commissioner(CT) (Legal), Hyderabad. 4 The Manager, G.V.K.Novopan Industrict Ltd., "Suryodaya",1-10-60/3, Begumpet,Hyderabad. 5 The Manager, Ballarpur Industries Limited, D/No.19/1,Renangivaram, Prakasham District. .....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 or order or direction particularly one in the nature or Writ of Mandamus granting stay of collection of the disputed tax of Rs.47,75,278/- in respect of the assessment year 2005 -06 and 2006-07 arising in pursuance of the appeal orders passed by the second respondent dated 20-12-2007 read with the Assessments of Value Added tax in form VAT 305, dated 24-03-2007 passed by the first respondent pending disposal of the appeals before the Sales Tax Appellate Tribunal. Counsel for the Petitioner:MR.S.KRISHNA MURTHY 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.5753 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard Sri S.Krishna Murthy, learned counsel appearing for the petitioner and the learned Standing Counsel for Commercial Tax, who takes notice on behalf of the respondents, and at their request, the main writ petition itself has been taken up for disposal at the stage of admission. Learned counsel appearing for the petitioner submits that pending disposal of the appeal, the Division Bench of this Court in W.P.No.18868 of 2007 granted stay subject to deposit of 50% of the disputed tax. It is stated that the petitioner deposited more than 50% of the disputed tax and subsequently, the said appeal has been dismissed. Against which, the petitioner preferred Second Appeal as well as revision along with stay applications and the same are pending before the Sales Tax Appellate Tribunal. It is stated that pending disposal of the Second Appeal and the revision, the respondents issued garnishee notice, dated 18-02-2008, directing the petitioner to pay balance tax. Hence, the writ petition. Having heard the counsel and having perused the material available on record, we are of the considered opinion that the Second Appeal as well as the revision are pending on the file of Sales Tax Appellate Tribunal. Therefore, we do not go into the merits of the case. However, we feel that the interests of justice would have been met, if stay is granted pending disposal of the appeal as well as the revision. Having regard to the facts and circumstances of the case, garnishee notice, dated 18-02-2008, is suspended pending disposal of the appeal on the file of the Sales Tax Appellate Tribunal. Further, there shall be stay pending disposal of the appeal as well as the revision and both the appeal and the revision shall be disposed in accordance with law, after giving notice of hearing to the parties concerned. Accordingly, the writ petition is disposed of. There shall be no order as to costs. ___________________ 18-03-2008 Prv ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 Assistant Commissioner(CT), V.M.U-I,Nellore Division,Nellore. 2 Appellate Deputy Commissioner(CT) Guntur Division,Guntur, 3 Additional Commissioner(CT) (Legal), Hyderabad. 4 2CCs to 5. 2CD copies