THE HON’BLE SRI JUSTICE B. SUDERSHAN REDDY AND THE HON’BLE SRI JUSTICE S. ANANDA REDDY Date: 03—11—2005 W.P. No. 21766 of 2005 Between: Shankar Wire Industries, rep. by its Managing Partner Smt. P. Bhagyalakshmi …petitioner. a n d The Commercial Tax Officer, Rajam, Srikakulam District and others. …Respondents. THE HON’BLE SRI JUSTICE B. SUDERSHAN REDDY AND THE HON’BLE SRI JUSTICE S. ANANDA REDDY W.P. No. 21766 of 2005 O R D E R: (per Sri B. Sudershan Reddy, J) Heard the learned counsel for the petitioner and the learned special standing counsel for the Department and at their request the matter is taken up for disposal even at the admission stage. Rule nisi. The matter underwent several adjournments at the request of the learned special standing counsel. No counter affidavit is forthcoming. The Additional Commissioner (CT) vide order dated 31.8.2005 rejected the application filed by the petitioner herein seeking stay of collection of the tax during the pendency of the appeal preferred by the petitioner before the Sales Tax Appellate Tribunal. The Additional Commissioner (CT) in his order noted that the assessing authority did not grant tax holiday for the reason that the petitioner closed its business and also failed to file the Returns from April 2001 to March 2002 and also filed AA9 Return for the year 2001-02 declaring the disposal of closing stocks for the year 2000-01 itself. The authority came to the conclusion that the petitioner herein did not even conduct the business during the relevant time and therefore not entitled for any stay as prayed for. During the course of hearing of the writ petition, learned counsel for the petitioner made available copies of the orders of assessment passed by the competent authority. Prima facie, the view taken by the 2nd respondent herein that the petitioner closed its business, is unsustainable. Having regard to all the facts and circumstances of the case, we consider it appropriate to grant stay as prayed for by the petitioner, during the pendency of the appeal preferred by it before the Sales Tax Appellate Tribunal. There shall be an order accordingly. Expedite the hearing of the appeal. The writ petition is accordingly disposed of. No costs. ____________________ B. Sudershan Reddy, J. __________________ S. Ananda Reddy, J. Date: 03—11—2005. MVB.