THE HON’BLE SRI JUSTICE V. ESWARAIAH And THE HON’BLE SRI JUSTICE NOUSHAD ALI WRIT PETITION No.11152 of 2010 ORDER (Per VE,J): The petitioner is a registered dealer on the rolls of the second respondent-Commercial Tax Officer, Chinawaltair Circle, Visakhapatnam, under the A.P. Value Added Tax Act, 2005 (for short ‘the Act’). It was under declared tax of Rs.7,62,327/- by claiming excess claim of input tax for the period 2007-2008 without applying Sub Rule 98 of Rule 20 of the A.P. VAT Rules, 2005. Accordingly, a notice in Form VAT 305-A dated 21.07.2008 was issued for the proposed assessment for the tax period 2007-2008. But the petitioner failed to file objections. Therefore, the proposed declared tax was confirmed by the second respondent by order dated 8.08.2008 directing the petitioner to pay the said tax within a period of 30 days. As against the said order of the second respondent, the petitioner filed an appeal before the appellate authority, i.e., the Appellate Deputy Commissioner, who in turn rejected the appeal on the ground that the petitioner has not adduced the proof of payment of 12.5% of the disputed tax and the appeal is not filed within the prescribed time of 30 days and there is a delay of 50 days. As against the said order of the Appellate Deputy Commissioner, the petitioner said to have filed a second appeal before the Sales Tax Appellate Tribunal Additional Bench, Visakhapatnam, on 24.03.2009. It is stated that pending disposal of the second appeal, the petitioner filed a stay application before the third respondent-Joint Commissioner and the third respondent by the impugned order dated 29.12.2009 in CCT’s Ref.No.LV(3)/648/2009 rejected the stay application on the ground that the appeal filed by the petitioner before the Appellate Deputy Commissioner against the order of the second respondent is without paying 12.5% disputed tax and there is delay of more than 50 days. Having regard to the facts and circumstances of the case, without expressing any opinion on the merits of the case, and since the petitioner failed to submit any explanation for the assessment of tax and the appeal was filed belatedly beyond the prescribed time, that too, without paying the statutory tax, we grant stay of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal, for the tax period 2007-2008, subject to condition that the petitioner deposits half of the disputed tax within a period of four weeks from today. With the above observations, the Writ Petition is disposed of. There shall be no order as to costs. _________________ V. ESWARAIAH, J. ______________ NOUSHAD ALI, J. 12th May, 2010. Js.