THE HON'BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE S.ANANDA REDDY WRIT PETITION NO.18297 OF 2007 Dated 28-08-2007 Between: M/s Hy-Grade Pellets Limited …Petitioner And The Assistant Commissioner and Two others …Respondents THE HON'BLE SRI JUSTICE BILAL NAZKI AND THE HON’BLE SRI JUSTICE S.ANANDA REDDY WRIT PETITION NO.18297 OF 2007 O R D E R (Per the Hon’ble Sri Justice Bilal Nazki): Heard learned counsel for the parties and with their consent, the writ petition is being disposed of at this stage. The case of the petitioner is that the appeal filed by him is pending before the Appellate Deputy Commissioner-the second respondent and pending disposal of the appeal, he filed a revision petition seeking stay of recovery before the Joint Commissioner-the third respondent. Though the revision petition has been heard, the third respondent has not yet passed any orders. In the meantime, the respondents have started coercive steps for recovery of the balance disputed tax. Hence, this writ petition. Since the appeal filed by the petitioner is pending before the second respondent, we feel that the interest of justice would be met if stay of recovery is granted, pending appeal, subject to deposit of 50 per cent of the disputed tax. Therefore, we dispose of the writ petition directing that 50 per cent of the disputed tax shall be paid by the petitioner, within a period of four weeks. For four weeks, there shall be an unconditional stay of recovery and the stay shall continue till disposal of the appeal, provided the amount is deposited within four weeks. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal. However, if the petitioner has already paid any amount towards the disputed tax, while calculating the 50 per cent amount, the amount paid by the petitioner shall be given credit to. No order as to costs. _______________________ Bilal Nazki, J Dated 28th August, 2007 ________________________ S.Ananda Reddy, J vrn