IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SECOND DAY OF MAY 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 : 10454 of 2008 Between: M/s. Deccan Hi-tech Constructions, Kothwalguda Shamshabad Ranga Reddy District, rep. by its Managing Partner Mrs. Mohammed Bin Sayeed. ..... PETITIONER AND 1 Commercial Tax Officer, Rajendranagar Circle, Hyderabad. 2 The Appellate Deputy Commissioner, Hyderabad Rural 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 to issue Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 2nd respondent in rejecting the stay application by proceedings dated 10-4-2008 in appeal No.S/124/2007-2008 without considering any contentions and much less not even referring them while rejecting the stay application, as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputed demand of Rs.5,39,352/- for the year 2004-05, pending disposal of the appeal before the 2nd respondent and pass such other order or orders. Counsel for the Petitioner:MR.M.V.PAVAN KUMAR Counsel for the Respondent No.: 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. 10454 OF 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders of not granting stay and issuing garnishee notice pending appeal on the file of the Sales Tax Appellate Tribunal. Having heard the learned counsel and on perusal of the material on record, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing half of the disputed tax within a period of six weeks from today. The amounts, if any, paid already shall be given credit to. The impugned garnishee notice shall stand suspended till the disposal of the appeal. The appeal shall be disposed of on merits after giving notice and opportunity to both the sides. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 2.5.2008 Note: Wire at party’s cost B/O tvk THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO. 10454 OF 2008 DATE: 2.5.2008