IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY FIFTH 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.9340 of 2008 Between: M/s.Sri Shiva Sai Celluar Celluar Dealers Adoni Kurnool Dist Rep.by its Managing Partner Mr.K,Satyanarayana. ...PETITIONER AND 1 Additional Commissioner (CT) (Legal) Hyderabad. 2 Deputy Commissioner Commercial Taxes, Kurnool District. 3 Deputy Commercial Tax Officer-1, Adoni, Kurnool District. ...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 grant an order or direction or writ more so in the nature of writ of Certiorari calling for the records and declare the orders of the 1st respondent bearing proceedings No.CCT's Ref.No.LIII(3)/80/2008 dt.11-3-208 for assessment year 2004-05 as not only bad in law but also violative of provisions of A.P.G.S.T act violative of judgment of the Hon'ble Supreme Court and also violative of Article 14 of the constitution of India and consequently quash and set aside the same. Counsel for the Petitioner: MR.R.RAGHUNANDAN 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.9340 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) 25th April 2008 RRB