IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH AND THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No: 27225 of 2008 BETWEEN: M/s. Musaddilal Sons, 125, M.G. Road, Secunderabad, Rep. by its Partner, Mr. Anuradh Gupta. ... PETITIONER AND 1 The Joint Commissioner of Commercial Taxes (Legal), Office of the Commissioner (CT), Commercial Taxes Complex, Nampally Station Road, Hyderabad. 2 The Appellate Deputy Commissioner of Commercial Taxes, Secunderabad Division, Commercial Taxes Complex, Nampally Station Road, Hyderabad. 3 The Commercial Tax officer, General Bazar Circle, Secunderabad, Chermas Building, Mayur Kushal Complex, Abids, Hyderabad. 4 The Branch Manager, State Bank of India, Commercial Branch, Secunderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court may be pleased to issue an appropriate Writ, Order or direction, preferably one in the nature of a Writ of Mandamus, declaring the action on the part of the 1st respondent in rejecting the Revision (Stay) Application filed by the petitioner in respect of the assessment year 2004-05 (APGST) vide his stay rejection order in CCT's Ref.No. L.V(1)/599/2008, dated 22-8-2008 (Annexure P1) as arbitrary, illegal, unconstitutional besides being contrary to the facts on record as also the provisions of the APGST and pass such other order or orders. Counsel for the Petitioner: MR.BANGINATI NARENDER Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: ORDER: (per Hon’ble Sri Justice V. Eswaraiah) Petitioner questions the order of the first respondent dated 22.08.2008 in rejecting the revision stay petition filed against the order of the second respondent dated 14.06.2008 vide appeal order No.S/08/2008-09 in rejecting the stay application in the appeal filed against the assessment order of the third respondent in proceedings G.I.No.A2/347/2004-05 dated 02.01.2008. 2. As the appeal is pending before the second respondent, having regard to the facts and circumstances of the case and without going into the merits of the case, We are of the opinion that it is just and proper to grant stay of the operation of the final assessment order for the year 2004-05 of the third respondent pending disposal of the appeal subject to the condition of the petitioner paying half of the disputed tax of Rs.4,73,664/- within a period of six (6) weeks from today, in default it is open for the respondents to recover the same. Any amount, if already paid, may be adjusted towards half of the demanded tax amount. The writ petition is accordingly disposed of. There shall be no order as to costs. ______________ V. ESWARAIAH, J ______________ K.C. BHANU, J December 17, 2008 DSK