IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No.27504 of 2008 Between: M/s. Sri Venkateswari Oil Trading Company, Banaganapally, Kurnool District, Rep by its Proprietor T. Venkatasubba Reddy ..... PETITIONER AND 1 The Commercial Tax Officer-II, Nandyal, Kurnool District. 2 The Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool. .....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 to issue a writ of mandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in taking coercive steps to collect the disputed tax pursuant to the orders of the Appellate Deputy Commissioner (CT), Kurnool, dt. 22-8-2008 pending disposal of the appeal before the 2nd respondent as illegal, arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of disputed tax of Rs. 3,65,308/- for the assessment year 2007-2008 (August, September & November, 2007) under the APVAT Act and pass Counsel for the Petitioner:MR.G.NARENDRA CHETTY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{RLD} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No.27504 of 2008 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. It is stated that against the assessment order of the 1st respondent in TIN No.28594493732, dated 02.05.2008, demanding to pay the tax of Rs.3,65,308/-, the petitioner filed an appeal before the 2nd respondent-appellate authority along with stay application and the appellate authority rejected the stay application by order dated 22.08.2008 in Stay Petition No.12/2008-2009/KNL in Appeal No.46/2008-2009 (KNL). Aggrieved by the said order, this writ petition has been filed seeking to grant of stay for collection of disputed levy of tax of Rs.3,65,308/- for the assessment year 2007-08 pending disposal of the appeal before the 2nd respondent. Having heard the learned counsel, we feel that the interests of justice would have been met if stay was granted pending appeal, subject to deposit of half of disputed tax. Therefore, we set aside the order of the authority and direct that half of the disputed tax shall be paid by the petitioner within a period of six weeks from today. For six weeks, there shall be an unconditional stay and stay shall continue till disposal of the appeal, provided the amount is deposited within the stipulated time. The deposit of amount shall be without prejudice to the rights of the petitioner in appeal. If any amount has already been paid by the petitioner, the same shall be given credit. The Writ Petition is, accordingly, disposed of. No order as to costs. ____________________ V.ESWARAIAH,J ________________________ K.C. BHANU,J Dated: 17.12.2008 Dsr Note Issue copy in three days B/o Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer-II, Nandyal, Kurnool District. 2 The Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool. 3.2CCs to 4.2CD copies