IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTEENTH DAY OF OCTOBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE R. KANTHA RAO WRIT PETITION NO : 21335 of 2008 Between: M/s. Rainbow Childresn's Nedicare Pvt. LTd., incorporated under the Companies Act, 1956, having a Hospital called Rainbow Children's Hospital at Banjara Hills, Hyderabad, rep by its General Manager Finance Mr. S.Hariharan, S/o. Sundaresan, Aged: 48yrs, R/o. Secunderabad vide authorization letter dated 22nd Spet, 2008. ..... PETITIONER AND 1 The Commercial Tax Officer, Jubilee Hills Circle, Hyderabad. 2 The Appellate Dy. Commissioner, (CT), Punjagutta Division, Hyderabad. .....RESPONDENT(S) 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 Mandamus or any other appropriate writ, order or direction declaring the action of the 2nd Respondent as unlawful, arbitrary and being violative of Article 14 of the Constitution of India in rejecting the stay application on 29-08-2008 ﬁled by the petitioner herein Appeal No. P/118/2008-09 S.R.Sl.No. 10/2008-09 and Appeal no. P/90/2008-2009 S.R.Sl.no. 101/2008-209 for stay on collection of disputed taxes of Rs. 5,84,964/- & Rs. 6,91,109/- for the years 2005-2006 and 2006-2007 under the A.P.Tax on Luxuries Act, 1987 determined by the 1st Respondent in the interests of justice. Counsel for the Petitioner:MR.M.S.SRINIVASA IYENGAR Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE R.KANTHA RAO W.P.No.21335 of 2008 O R D E R: (Per the Hon’ble Sri Justice B.Prakash Rao) Heard Sri M.S.Srinivasa Iyengar, learned counsel for the petitioner and Sri A.V.Krishna, learned Government Pleader for Commercial Tax. At their request, main writ petition itself is taken up for disposal at the admission stage. The petitioner herein, who is an assessee, in respect of certain proceedings for the years 2005-06 and 2006-07, ﬁled this writ petition, inter alia, assailing the correctness of the rejection of a stay application on 29.08.2008 pending a substantive appeal on the file of the second respondent herein. Having heard the learned counsel for both sides, we are of the view that since the regular appeal, which is substantial one, is pending, where several questions are involved and the same have to be heard on merits, without expressing any opinion, we deem it more appropriate that there should be a stay with conditions and the appeal itself can be taken up for disposal. The writ petition is accordingly disposed of setting aside the order dated 29.08.2008, and directing stay pending disposal of the said appeal subject to condition of depositing half of tax amount within a period of three weeks from today and the appellate authority shall dispose of the main appeal according to law. No costs _______________ B.PRAKASH RAO,J ______________ R.KANTHA RAO,J 15th October, 2008. PNV THE HON’BLE SRI JUSTICE B.PRAKASH RAO AND THE HON’BLE SRI JUSTICE R.KANTHA RAO W.P.NO.21335 OF 2008 15T H OCTOBER, 2008