IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.6775 of 2008 Between: Jai Jawan Enterprises, Indane Distributors, Rep by its Prop. J.V. Prasad Rao, S/o. Elisha Rao, a/a 63 years, Occ: Prop of Jai Jawan Enterprises, Gandhichowk, Tenali, Guntur District. ...PETITIONER AND 1 The Joint Commissioner of Commercial Taxes, (Legal) Hyderabad. 2 The Appellate Deputy Commissioner of Commercial Taxes, Guntur. 3 The Sales Tax Appellate Tribunal Rep by its Secretary, Visakhapatnam. ...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 call for the records from the respondents herein by issuing an appropriate writ, order or direction, particularly one in the nature of Writ of Mandamus, declaring the proceedings affirmed by the 2nd respondent during the pendency of appeal proceedings before the 3rd respondent as illegal, arbitrary, and violative of cannons of justice and to set aside the same. Counsel for the Petitioner: MR.C.N.MOORTY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.6775 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders of not granting stay and issuing garnishee notice pending appeal on the file of the Sales Tax Appellate Tribunal. Having heard the learned counsel and on perusal of the material on record, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing 25% of the disputed tax within a period of six weeks from today. The amounts, if any, paid already shall be given credit to. The impugned garnishee notice shall stand suspended till the disposal of the appeal. The appeal shall be disposed of on merits after giving notice and opportunity to both the sides. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 31st March 2008 RRB