IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF MARCH 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 : 6154 of 2008 Between: M/s. Sagar Constructions, 3-6-295, Pioneer Chambers, Hyderguda, Hyderabad. Rep. by its Managing Partner, Mr. A. Anji Reddy. ..... PETITIONER AND 1 The Commercial Tax Officer, Hyderguda Circle, Hyderabad. 2 Sales Tax Appellate Tribunal, Commercial Taxes Complex, M.J. Road, Hyderabad-I. Rep. by its Secretary. (2nd respondent is not necessary party) .....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 a writ of mandamus or any other appropriate writ or order or direction declaring the action of the Hon'ble Sales Tax Appellate Tribunal in dismissing the stay application in TMP 346 of 2007 in T.A.No.503 of 2005, dated 15.11.2007 without considering any contentions of the petitioner, much less not even referring them, as arbitrary, contrary to the provisions of the APGST Act and without authority of law and in violation of the principles of natural justice and consequently grant stay of collection of disputed demand of Rs.17,95,242/- for the assessment year 1999-2000, pending disposal of the T.A.No.503 of 2005 before the Hon'ble Sales Tax Appellate Tribunal and pass such other order or orders Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : Form-NIC-OGS/WP{MSN} ORDER (Per Hon’ble Sri Justice B. Parkash Rao): Heard Sri Shaik Jeelani Basha, learned counsel for the petitioner-company and Sri K. Raji Reddy, learned Government Pleader for Commercial Taxes, appearing for the respondents, and at their request, the writ petition itself is taken up for disposal at the admission stage. 2. The petitioner-company seeks Writ of Mandamus by granting stay of orders of the 2nd respondent-Sales Tax Appellate Tribunal, Hyderabad, dated 15-11-2007, passed in T.M.P.No.346 of 2007 in T.A.No.503 of 2005, whereby the application seeking stay was dismissed pending substantive appeal. The main grievance of the petitioner is that having regard to the very questions involved in the main appeal, the appellate Tribunal has not granted stay. Hence, the writ petition. 3. Having heard the learned counsel for the parties and on perusal of the material available on record, and especially in view of the main appeal is still pending on the file of the 2nd respondent, where all such questions have to be gone into the merits of the case, we are refrained to go into any other contentions urged on both sides and it will be suffice in the interest of justice to grant stay pending disposal of the appeal. 4. Therefore, there shall be stay of collection of disputed tax pending disposal of the appeal subject to condition that the petitioner deposits half of the disputed tax amount, within a period of six weeks from today. The amount, if any already paid towards the disputed tax, the same shall be given credit to while computing the above mentioned 50% of the disputed tax. The 2nd respondent shall dispose of the appeal on merits, in accordance with law. 5. With the aforementioned direction, the writ petition is disposed of. No costs. _______________________ JUSTICE B.PRAKASHRAO ________________________ March 24, 2008 JUSTICE C.Y.SOMAYAJULU Note:- Issue copy by wire at party’s costs. B/o. Kvr