IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION NO : 58 of 2009 Between: M/s. Paladugu Lakshminarayana Nazarpet, Tenali, Guntur District, Rep. by its Proprietor Mr. P. Lakshminarayana ..... PETITIONER AND 1 Commercial Tax Officer, Gandhi Chowk Circle, Tenali. 2 The Secretary, Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam. 3 The Branch Manager, Andhra Bank, Main Branch, Tenali. .....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 Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in issuing the Garnishee Notice dt. 26-12-2008 directing the petitioner to pay balance demand of Rs. 2,68,215/- as against total disputed demand of Rs. 8,31,414 for the assessment years 1999-2000 to 2001-2002 when pending appeals and stay applications of the petitioner before the Sales Tax Appellate Tribunal, as arbitrary contrary to the decision of this Hon'ble Court weight of evidence and probabilities of the petitioner's case and also in violation of principles of natural justice consequently direct the 1st respondent to lift the Garnishee Notice dt. 26-12-2008 issued to the 3rd Respondent under Section 29 of the A.P.VAT Act forthwith pending disposala of the appeals before the Hon'ble Sales Tax Appellate Tribunal in T.A.Nos. 369/2008, 373/2008 and 374/2008. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for Respondent Nos.1 and 2: Spl. SC FOR COMMERCIAL TAX ORDER: (Per DSRV, J ) The petitioner is a registered dealer under the Andhra Pradesh General Sales Tax Act, 1957 (for short ‘the Act’). The first respondent has issued assessment proceedings vide Assessment No.11904/2000-2001, dated 30.08.2003 to the petitioner. Aggrieved by the same, he preferred an appeal before the Appellate Deputy Commissioner (CT), Guntur on 07.11.2003 and the same was allowed in part. The Additional Commissioner (CT), Legal, A.P., Hyderabad while exercising the revisional powers under Section 20 of the Act revised the orders of the first appellate authority vide proceedings dated 21.01.2008. Aggrieved by the same, the petitioner preferred revision appeals along with the stay applications under Section 21 of the Act before the Sales Tax Appellate Tribunal for all the three assessment years and the same were numbered as T.A.No.369 of 2008, 373 of 2008 and 374 of 2008, which were posted for hearing on 10.11.2008 and 24.11.2008 as the they pertain to the year 2008, they could not be taken up for hearing. Though the said appeals are pending, the respondents are taking steps for recovery of the disputed demand tax and that the first respondent has issued garnishee notice dated 26.12.2008 under Section 29 of the Andhra Pradesh VAT Act, 2005, as per which, the petitioner is due and payable an amount of Rs.2,68,215/- for the assessment years 1999-2000, 2000-2001 and 2001-2002. It is stated that the petitioner has already paid more than 75% of the disputed tax and the balance payable by him is only Rs.2,68,215/- out of the total disputed tax of Rs.8,31,414/-. Hence, he filed the writ petition seeking unconditional stay pending disposal of the appeals before the appellate authority. Heard both sides. Having regard to the facts and circumstances of the case, we deem it appropriate to grant stay of garnishee notice dated 26.12.2008 issued by the first respondent under Section 29 of the Act, subject to condition of the petitioner depositing 50% of the disputed tax within four weeks from today, after giving credit to the amounts already paid towards the tax. Accordingly, the Writ Petition is disposed of. However, the appellate authority is directed to dispose of the appeals as expeditiously as possible. No costs. _______________ D.S.R.VARMA, J ________________ V. ESWARAIAH, J Date:07.01.2009 sj