IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE L.NARASIMHA REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11342 of 2008 Between: M/s Y.Chinna Reddy. ..... PETITIONER AND 1.The Joint Commissioner (CT), Legal, (FAC) Hyderabad. 2. The Commercial Tax Officer, Kavali, Nellore 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 an appropriate writ order or direction more particularly one in the nature of writ of mandamus declaring the order, dated 22-04-2008, passed in CCTs. Ref.No.LV(4)/159/2008 passed by the 1st respondent without following the provisions of the APGST Act CCTs.Ref.No.LV(4)/159/2008 for assessment year 2004-05 as illegal and arbitrary and contrary to the provisions of the A.P.G.S.T.Act, 1957 and consequently direct the 2nd respondent not to collect the disputed tax of Rs.18,21,916/-. Counsel for the Petitioner: Mr.KUNUKUDURGAPRASAD Counsel for the Respondents: SPL GP FOR TAXES The Court made the following : Order : (per Hon’ble Sri Justice L.Narasimha Reddy) The petitioner is a Contractor and an assessee under the Andhra Pradesh General Sales Tax Act, 1957. The Deputy Commissioner has passed an order revising the earlier assessment order of the petitioner on 21-11-2007. Aggrieved thereby the petitioner filed an appeal before the Sales Tax Appellate Tribunal. Inasmuch as the Tribunal is not vested with the power to grant stay he had approached the 1st respondent with necessary application. Through his order, dated 22-04-2008, the 1st respondent rejected the application for grant of stay. Hence the Writ Petition. Heard learned counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes. The assessment of the petitioner was revised after it assumed finality. The petitioner availed the remedy of appeal and on account of the fact that the appellate Tribunal is not vested with the power to grant stay he had approached the 1st respondent. If the amount involved is recovered from the petitioner even while the appeal is pending, virtually nothing remains to be decided, and we are of the view that ends of justice would be met if further proceedings are stayed on condition that the petitioner pays half of the amount involved. Hence the Writ Petition is disposed of directing that the further proceedings in pursuance of the order, dated 21-11-2007, shall remain stayed, pending disposal of the appeal before the Sales Tax Appellate Tribunal, on condition that the petitioner deposits half of the amount involved within a period of six weeks from today. The amount, if any, already paid by the petitioner towards the said liability shall also be taken into account. There shall be no order as to costs. ______________________ L.NARASIMHA REDDY,J Dt:28.05.2008 _________________________ RAMESH RANGANATHAN,J Usd/tsy To 1.The Joint Commissioner (CT), Legal, (FAC) Hyderabad. 2. The Commercial Tax Officer, Kavali, Nellore District. 3. 2CCs to the SPL GP FOR TAXES 4. 2CD copies Form-NIC-OGS/WP{ }