HON’BLE SRI JUSTICE P.S. NARAYANA AND HON’BLE SRI JUSTICE R. SUBHASH REDDY Dated: 08-01-2008 W.P.No.213 of 2008 Between: M/S. Veera Associates, Rep., by its Managing Parnter, K. Veeraiah. ..Petitioner And Joint Commissioner (CT) Legal, A.P., Hyderabad and another. ..Respondents. HON’BLE SRI JUSTICE P.S. NARAYANA AND HON’BLE SRI JUSTICE R. SUBHASH REDDY Dated: 08-01-2008 W.P.No. 213 of 2008 Per : P.S. NARAYANA, J Heard both the learned counsel. The writ petition is filed to declare the action of the second respondent in directing the petitioner to pay the penalty of Rs.1,36,395-00 for the period December, 2005 to February, 2006 by notice dated 13-12-2007 when time is available to file statutory appeal before the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam till 20-01-2008 as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputed penalty of Rs.1,36,395-00 for the period December 2005 to February 2006 pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam. It is stated that the appeal is pending before the Sales Tax Appellate Tribunal. It is also brought to the notice of this Court that in similar fact situation W.P.No. 27426 of 2007 had been disposed of by a learned Division Bench of this Court by the order dated 20-12-2007. It is no doubt true that the learned Division Bench had made the following order: “Accordingly, there shall be stay of recovery of disputed penalty for the assessment year 2005-2006 till the disposal of the appeal pending before the 2nd respondent. However, the 2nd respondent is directed to dispose of the appeal within a period of three months from the date of receipt of a copy of this order. Subject to the above direction, the writ petition is disposed of. No order as to costs.” However, in the facts and circumstances of the case, this Court is inclined to grant interim stay of recovery of disputed penalty for the period December, 2005 to February, 2006 till the disposal of the appeal, subject to the condition of deposit of 1/4th of the demanded amount within a period of four weeks and let the appeal itself be disposed of within a period of eight weeks. The writ petition is disposed of accordingly. No costs. P.S. NARAYANA, J R. SUBHASH REDDY, J 08-01-2008 pvks Nb: Operative portion by wire at party’s cost. B/o pvks