IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTIETH 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.9854 of 2008 Between: M/s. Agarwal Foundaries Private Limited, Tobbaco bazar, Secunderabad rep by its Director Pramod Agarwal S/o Manikalal Agarwal, aged 44 years Occ: Business, R/o 2-1-113, Tobacco bazar, Secunderbad. ...PETITIONER AND 1 The Appellate Deputy Commissioner of Commercial Taxes, Secunderabad division, Hyderabad. 2 The Assistant Commissioner (CT) (LTU) Secunderabad Division, Hyderabad. 3 Additional Commissioner (CT) Legal Andhra Pradesh, Hyderabad. 4 Commercial Tax Officer, Mahankali Circle Secunderabad. ...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 of mandamus or any other appropriate Writ or direction declaring notice issued by the 2nd respondent dated 12-2-2008 as illegal arbitrary and consequently direct the 1st respondent to consider the appeal filed by the petitioner company and pass such other order or further orders. Counsel for the Petitioner: MRS.PULIPATI RADHIKA Counsel for the Respondent: 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.9854 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) 30th April 2008 RRB