IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FOURTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE A.GOPAL REDDY and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO : 22750 of 2008 Between: M/S K.SATYANARAYANA RAO & CO., works Contractor, Karimnagar, Rep by its Partner, K.Satyanarayna Rao, S/o. Rama Rao, aged 60 years, KARIMNAGAR DISTRICT. ..... PETITIONER AND 1 The Additional Commissiner of Commercial Taxes, Office of Commissioner of Commercial Taxes, C.T. Complex, M.J.Road, Nampally, HYDERABAD. 2 The Deputy Commissioner of Commercial Taxes, Karimnagar Division, KARIMNAGAR DISTRICT. 3 The Commercial Tax officer, Jagtial, KARIMNAGAR DISTRICT. .....RESPONDENT(S) 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 particularly in the nature of Writ of Mandamus declaring the action of the 1st Respondent in rejecting the stay petition ﬁled by the Petitioner contrary to the provisions of Section 5F of the APGST Act and Rule 6(2) (a to 1) of the APGST Rules and also as illegal, arbitrary, unjust and consequently forbear the 3rd Respondent from collecting the disputed tax till disposal of the appeal for the assessment years 2003-04 and 2004-05 Rs.31,05,258/- and Rs.27,63,267/- by the Sales Tax Appellate Tribunal, hyderabad and Grant such other relief or reliefs Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : Form-NIC-OGS/WP{LS} HONOURABLE SRI JUSTICE A. GOPAL REDDY AND HONOURABLE SRI JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No.22750 of 2008 ORDER: (Per Hon’ble Sri Justice A.Gopal Reddy) Heard the learned counsel for the petitioner and also Sri A.V Krishna Kaundinya, Special Standing Counsel for Commercial Taxes. With their consent, the writ petition is being disposed of at the admission stage. 2. The grievance of the writ petitioner-company is that against the assessment order, the writ petitioner ﬁled a revision before the 2nd respondent-Deputy Commissioner (CT), who dismissed the same; against which, appeal has been preferred before the STAT and moved an application before the 1st respondent-Additional Commissioner (CT) for staying the operation of the assessment order. The 1st respondent by the impugned order dated 23-09-2008, rejected the stay application. Hence, the writ petition. 3. Having regard to the facts and circumstances of the case and the appeal preferred by the appellant is pending before the STAT, ends of justice would be met if the impugned assessment order as conﬁrmed by the 2 nd respondent-Deputy Commissioner is stayed pending disposal of the appeal before the STAT, subject to petitioner depositing 50% of the disputed tax. 4. Accordingly, there shall be stay of collection of the tax for the tax periods 2003-04 and 2004-05, under the assessment order pending disposal of appeal on condition of the petitioner depositing 50% of the disputed tax for the periods 2003-04 and 2004-05, within four weeks from today. If the petitioner has already paid any amount towards the disputed tax, the same shall be given credit to while calculating the 50% amount. 5. The writ petition is accordingly disposed of. No costs. _________________________ JUSTICE A.GOPAL REDDY _____________________________ JUSTICE VILAS V. AFZULPURKAR November 04, 2008 Kvr