THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.29085 of 2009 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner is a dealer under the A.P. Value Added Tax Act, 2005 (VAT Act) on the rolls of the 1st respondent. He is a civil contractor. For the assessment year 2004-2005, the VAT was assessed on the net turnover of Rs.1,27,19,820/-. While doing so the 1st respondent, however, disallowed the exemptions claimed by the petitioner under Section 5-G in respect of purchases of steel and cement. The 1st respondent assumed that these purchases were not made from dealers within the State of A.P. Be that as it is, aggrieved by the assessment order dated 04.03.2006, the petitioner preferred an appeal before the Appellate Deputy Commissioner with a delay of 320 days. The same was dismissed. Being aggrieved, the petitioner filed appeal before the Sales Tax Appellate Tribunal, Visakhapatnam bench and the same is pending. There was no order staying the collection of tax. The 1st respondent issued notice under Section 29 of the VAT Act to the 3rd respondent requiring the latter to pay an amount of Rs.5,90,995/- from the bank account of the petitioner. This is assailed in the Writ Petition. This Court, while admitting the Writ Petition on 06.02.2010, directed stay on condition of the petitioner depositing 50% of the tax due, within a period of six weeks from the date of the order, duly given credit to the amount already paid. The matter is heard today finally. There is no dispute that the appeal is pending and it is also not in dispute that, except the amounts paid by the petitioner at the time of filing the appeal before the Appellate Deputy Commissioner and the STAT, no further amount is paid which resulted in issue of the garnishee order impugned in the Writ Petition. Further, admittedly, the petitioner preferred appeal with a delay of 320 days. It is not a case where there should be absolute stay of collection of tax. As the appeal is pending before the STAT, without expressing any opinion on the merits of the case, we dispose of the Writ Petition in the following manner. The petitioner shall pay an amount of 25% of the disputed tax in addition to the amounts already paid within a period of four weeks from today. In default the interim order passed by this Court shall stand withdrawn. We also observe that, if the appeal is not disposed of, the same shall be disposed of expeditiously by the learned STAT. There shall be no order as to costs. ______________ V.V.S.RAO, J ___________________________ RAMESH RANGANATHAN, J 09.06.2011 MRKR