IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH DAY OF APRIL 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.9912 of 2008 Between: M/s.Shree Baidyanath Ayurvedic Bhavan Private Limited Puranapul, Hyderabad, rep by its General Manager, Shri B.B.K.Shrikhande & Power of Attorney Holder. ...PETITIONER AND 1 The Additional Commissioner of Commercial Taxes (Legal) office of the Commissioner of Commercial Taxes, Nampally Station Road, Hyderabad. 2 The Sales Tax Appellate Tribunal, Andhra Pradesh, Nampally Station Road, Hyderabad. 3 The Commercial Tax officer, Lord Bazar Circle, Hyderabad. ...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 an appropriate writ order or direction preferably one in the nature of a writ of mandamus declaring the action of the 1st respondent in mechanically rejecting the revision applications filed by the petitioner in his stay rejection orders passed in CCTs Ref.No.L.III (2)/285/2008 L.III(2)/278/2008 all dated 15.4.2008 filed as Annezures P1 to P3) in respect of the Assessment years 2002-03 (APGST), 2003- 04 (APGST),. and 2004-05(APGST) As illegal, arbitrary, unconstitutional besides being violative of the provisions of the APGST Act. Counsel for the Petitioner: MR.A.K.JAISWAL 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.9912 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 half 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) 30th April 2008 Note: Wire at party’s cost B/O RRB