IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO.25522 of 2008 Between: M/s. IRIS Infra Services (P) Ltd. Plot No. 30; HIG-A; Dr. A.S. Rao Nagar, ECIL Post : Hyderabad - 500 062. District - Hyderabad, Rep by its Director, Kodail Adiseshu. ...PETITIONER AND 1 The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, V Floor; CCT Complex; Opp : Gandhi Bhavan, Nampally, Hyderabad. 2 The Assistant Commissioner (CT), Audit : Saroor Nagar Division, 2nd Floor : M4 Block, Manoranjan Complex, Nampally, Hyderabad. 3 The Commercial Tax Officer, Keesara Circle, Saroor Nagar Division, 2nd Floor : M4 Block, Manoranjan Complex, Nampally, Hyderabad. ...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 a writ or direction, more particularly one in the nature of Writ of Mandamus declaring the impugned order dated 12-11- 2008 passed by the 1st respondent in Appeal No. S/21/2008-2009- VAT dated 12-11-2008 as illegal, arbitrary, unjust and contrary to the facts and law. Counsel for the Petitioner: MR.S.R.R.VISWANATH 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 VILAS V.AFZUL PURKAR WRIT PETITION NO.25522 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax for the respondents. At their request, the Writ Petition itself is taken up for disposal at the admission stage. This Writ Petition is filed against the order rejecting the stay pending the substantive appeal on the file of the Appellate Deputy Commissioner (CT), the first respondent herein, as against the order impugned. Though substantial amounts have been paid, the respondents are proceeding to recover the same. Hence, the Writ Petition. Having heard on either side and on perusal of the material available on record, we are of the view that since the main appeal itself is pending on the file of the Appellate Deputy Commissioner (CT), the first respondent herein, we refrain to go into the merits or objections raised by the respondent. These are all matters to be gone into in the main appeal. The Writ Petition is, accordingly, disposed of. However, there shall be stay pending the appeal subject to the condition that the petitioner deposits half of the disputed tax within a period of six {6} weeks from today. It is needless to mention that any amount, which is already paid, shall be given credit to. No costs. _________________ (B.PRAKASH RAO, J) ______________________ (VILAS V.AFZUL PURKAR, J) 24th November 2008 RRB