IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY SIXTH DAY OF FEBRUARY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 3949 of 2008 Between: M/s.M.S.R Granite Metals P.V.T Ltd D.No.75-6-15, Karthik Residency Prakasah Residency, Prakash Nagar Rajahmundry-533103 E.G Dist Rep.by its Director Mr.M.Ammi Reddy ..... PETITIONER AND 1 The Commericial Tax Officer Aryapuram Circle,Rajahmudry 2 The Deputy Commercial Tax Officer-I Aryapuram Circle, Rajahmundry. 3 The Joint Commissioner(CT) Legal Office of the Commissioner of Commercial Taxes, A.P.Hyd .....RESPONDENS 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 the action of the 2nd respondent in issuing notice in from No.4 under Section 25 of A.P.Revenue Recovery Act,1864 demand prior to attachment of land dt.31-1-2008 when pending statutory appeal and stay application before the Hon'ble sales Tax Appellate Tribunal,Additional Bench Visakhapatnam as well as before the 3rd respondent for the assessment year 2003-03 as arbitrary contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputed tax of Rs.8,59,834/- for assessment years 2002-03 pending disposal of the appeal before the Hon'ble sales Tax Appellate Tribunal Addittional Bench Visakhapatnam. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondents: Spl. Standing counsel for Commercial Taxes. The Court made the following : THE HON’BLE Smt. JUSTICE T.MEENA KUMARI AND THE HON’BLE Ms. JUSTICE G.ROHINI WRIT PETITION No. 3949 OF 2008 O R D E R: (Per THE HON’BLE Smt. JUSTICE T.MEENA KUMARI) Heard the learned counsel for the parties and with their consent, the writ petition is being disposed of at this stage. The controversy is that pending an appeal, application for stay of collection of disputed tax was dismissed by the Competent Authority. We have gone through the record. We feel that the interest of justice would have been met had the stay granted pending Appeal, subject to deposit of half of the liability. Therefore, we set aside the impugned order of the Authority and direct that there shall be stay of collection of disputed tax, pending appeal, subject to payment of half of the disputed tax liability on or before 30th April, 2008. 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 costs. ____________________ T.MEENA KUMARI, J. ____________ G.ROHINI, J. February 26, 2008 Note: C.C. in four days. //BO// MVB.