IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTH DAY OF JANUARY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE D.S.R.VARMA and THE HON'BLE MR JUSTICE V.ESWARAIAH WRIT PETITION NO : 15 of 2009 Between: M/s. The Thandava Cooperative Sugars Limited Payakaraopeta-531 126, Visakhapatnam District, Rep. by its Managing Director, Mr. T.P. Sivarama Prasad ..... PETITIONER AND 1 The Commercial Tax Officer, Anakapalle, Visakhapatnam District. 2 The Appellate Deputy Commissioner (CT) Visakhapatnam . 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, 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 of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd respondent in CCT's Ref.No. LV(3)/740/2008 dt. 25-11-2008 in granting stay on condition of deposit of 50% of the Balance disputed tax pending Appeal before the Sales Tax Appellate Tribunal, Hyderabad as illegal, arbitrary unjustified and onerous and consequently restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs. 15,43,411/- pending disposal of the appeal before the Sales Tax Appellate Tribunal , Additional Bench at Visakhapatnam for the assessment year 2001-02 and pass such other order or orders Counsel for the Petitioner: KUM.K.UMA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORAL ORDER (Per the Hon’ble Sri Justice V.Eswaraiah) Heard learned counsel for the petitioner and the learned Special Standing counsel for the Commercial Taxes. The petitioner is a registered dealer on the rolls of the first respondent under A.P.G.S.T. Act as well as CST Act. The first respondent, for the assessment year 2001-2002, assessed the petitioner by an order dated 29.3.2005 disallowing the claim of the petitioner for inter-State sales. Aggrieved by the same, the petitioner filed an appeal before the second respondent, which was dismissed by order dated 31.12.2005. Aggrieved by the said dismissal, the petitioner filed an appeal before the Sales Tax Appellate Tribunal and pending appeal, the petitioner filed an application for the grant of stay before the third respondent and the third respondent by the impugned order dated 25.11.2008 granted stay, subject to the condition of the petitioner paying 50% of the balance disputed tax and the remaining unpaid amount within four weeks from the date of impugned order. Hence, the writ petition. Learned counsel for the petitioner submitted that the total disputed tax demanded is Rs.15,49,411/- and the petitioner has already paid an amount of Rs.2.50 lakhs and it will have to pay further amount to make 50% of the disputed tax, but the third respondent did not give any benefit of the amount of tax already paid to make 50% of the total tax. Having regard to the facts and circumstances of the case, we dispose of the writ petition modifying the impugned order dated 25.11.2008 passed by the Joint Commissioner (CT) Legal, granting stay pending appeal before the Sales Tax Apepllate Tribunal, subject to the condition of the petitioner paying 50% of the disputed tax within a period of four weeks from today, after deducting the amounts already paid, if any. The writ petition is accordingly disposed of at the stage of admission. However, there shall be no order as to cost. _________________ Justice D.S.R.Varma _________________ Justice V.Eswaraiah January 7, 2009 MAS/VGB