IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION No.24938 of 2008 Between: M/s. METRO CASH & Carry India Private Limited, Sy. 133 to 140, Moosapet, Balanagar Mandal, Kukatpally, Under the Companies Act 1956 having its Registered Office at No.26/3 Industrial Suburbs, "A" Block, Ward –9, Subramanyanagar, Bangalore, Rep. by its Mr. Ch. V. Narasimha Rao, Manager, Taxation. ..... PETITIONER AND 1 Commercial Tax Officer, IDA , Gandhinagar Circle, Hyderabad Rural Division, Hyderabad. 2 Appellate Deputy Commissioner (CT) 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 order or direction more particularly in the nature of writ of Mandamus declaring the action of the 1st Respondent dt. 30-8-2008 in levying value added tax of Rs. 69,13,626/- on the petitioner for the tax period November, 2006 to October, 2007 as illegal, arbitrary and without jurisdiction and consequently set aside the order of the 1st Respondent dt. 30-8-2008 and pass Counsel for the Petitioner: MR.S.CHAKRAPANI Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION No.24938 of 2008 ORDER: (per the Hon'ble Sri Justice Ghulam Mohammed) This writ petition is filed for issuance of a writ of mandamus declaring the proceedings dated 27.10.2008 issued by the second respondent rejecting the application filed by the petitioner for stay of collection of disputed tax of Rs.60,49,423/-, as illegal, arbitrary and without jurisdiction and consequently to set aside the same. It is stated that the petitioner-company filed an appeal before the second respondent and that pending the appeal it also filed a petition for stay of collection of the disputed tax of Rs.60,49,423/-. The second respondent rejected the said petition stating “Perused the grounds of the Petition for Stay of the impugned order. As there is no prima-facie case to grant stay of collection of the disputed tax of Rs.60,49,423-00 the Stay for collection of the disputed tax is rejected.” Having regard to the facts and circumstances of the case, and since the impugned order does not give any reasons with regard to the rejection of the stay petition, we deem it appropriate to direct the Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad, to dispose of the appeal, after affording reasonable opportunity of being heard to the petitioner, expeditiously, preferably within a period of four weeks from the date of receipt of a copy of this order. Till then, there shall be stay of the impugned proceedings dated 30.08.2008 subject to condition of the petitioner depositing 1/3rd of the demanded tax amount in question. The amount, if any, already paid shall be credited to the amount, which is required to be deposited in compliance with this order. The writ petition is accordingly disposed of. No costs. GHULAM MOHAMMED, J B.SESHASAYANA REDDY, J Date: 18.11.2008 va