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.6753 of 2008 Between: M/s. G.S.R. Vana Durga Business Links (P) LImited, (Cold Storage), Rep. by its Managing Director, Gaddam Subba Rao, S/o. Venkateswara Rao, Hindu, Aged 69 Years, R/o. H.No. 11-4-90, 1st Floor, Haddu Saheb Street, Islampet, Vijayawada. ...PETITIONER AND 1 The Government of Andhra Pradesh, Rep. by its Principal Secretary, Commercial Tax Department, Secretariat, Hyderabad. 2 The Deputy Commercial Tax Officer, Vijayawada. 3 The Assistant Commercial Tax Officer, Vijayawada. 4 The Commercial Tax Officer, Kothapet, Vijayawada. ...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 any Writ, order or direction particularly one in the nature of MANDAMUS declaring proceedings No. VIA-1/110/2005- 06 dated 5-2-2007, Which was served on the Petitioner on 29-3-2007 of the 2nd Respondent as illegal, arbitrary, violative of Art. 14 of the Constitution of India and consequently set aside the same. Counsel for the Petitioner: DR.P.B.VIJAY KUMAR 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.6753 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) 31st March 2008 RRB