IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SECOND DAY OF APRIL, 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 : 7192 of 2008 Between: M/s. Md. Azeez, S/o. Khasim Saheb, 6-3-65/2, Bank Colony, Khammam, rep. by its Proprietor Mr. Azeez. ..... PETITIONER AND 1 The Commercial Tax Officer-II, Khammam. 2 The Appellae Deputy Commissioner (CT), Warangal Division, Warangal. 3 The Additional Commissioner (CT), Legal, O/o. The Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 4 The Pay and Accounts Officer, Yelandu 'X' Roads, Khammam. 5 The Axis Bank, Wyra Road, Khammam, Rep. by its Branch Manager. (Respondents 2 to 5 are not necessary parties) .....RESPONDENT(S) 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 an appropriate writ, order or direction, more particularly one in the nature of Writ of mandamus declaring the action of 1st respondent in insisting for payment of the disputed tax of Rs.8,82,990/- for the assessment year 2003-2004 even during the pendency of the stay application before the 3rd respondent and initiating coercive steps for recovery of the disptued tax by issuing the impugned Garnishee notices dt. 25.03.2008 under Section 17 of APGST Act as illegal, arbitrary, high handed and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.3,58,494/- pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal and pass such other order or orders Counsel for the Petitioner:MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents 1 to 3: GP FOR COMMERCIAL TAX The Court made the following : THE HOUNOURABLE SRI JUSTICE B. PRAKASH RAO & THE HOUNOURABLE SRI JUSTICE C.Y.SOMAYAJULU W.P.No.7192 of 2008 ORDER (per Sri Justice B. Prakash Rao) 1. Heard the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Tax, who takes notice on behalf of respondents 1 to 3 and at their request, the main writ petition itself has been taken up for disposal at the stage of admission. 2. The petitioner herein is aggrieved against the Garnishee Notice dated 25-3-2008 during the pendency of the stay application before the third respondent and the substantive appeal before the Sales Tax Appellate Tribunal. 3. Having heard the learned counsel and on perusal of the material on record, since substantial appeal is pending involving several substantial questions, we are refraining from expressing any opinion on merits of the case, but it is suffice, in the interest of justice, to grant stay subject to certain conditions. 4. The writ petition is disposed of granting stay pending disposal of the appeal on condition of the petitioner depositing half of the disputed tax within a period of six weeks from today by giving credit to the amount, if any, already deposited. The Garnishee Notice dated 25.3.2008 shall stand suspended till disposal of the appeal. For six weeks, there shall be unconditional stay and stay shall continue till disposal of the appeal provided the amount is deposited within the stipulated time. Further, the appellate authority shall consider and dispose of the appeal in accordance with law after giving notice and opportunity to the parties concerned. There shall be no order as to costs. _______________ B.PRAKASH RAO,J _______________ C.Y.SOMAYAJULU,J 02-04-2008 Stp ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{MSN}