IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE EIGHTEENTH DAY OF NOVEMBER TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI And THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO : 21131 of 2004 Between: M/s Sampath Kumar Bang, Rajahmundry, E.G. District, rep. by its Partner Sri Narayana Bang. ..... PETITIONER AND 1 Commercial Tax Officer, Rajahmundry. 2 Additional Commissioner ( CT)(L)(FAC), 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 or order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed taxes of Rs. 2,603/- and Rs. 24,017/- for the years 1995-96 and 1997-98 (APGST) respectively arising in pursuance of the stay rejection orders of the second respondent in common proceedings No. LV (3)/3112/2004 dated 1-11-2004 pending disposal of the appeal before the Sales Tax Appellate Tribunal. Counsel for the Petitioner: MR.S. KRISHNA MURTHY Counsel for the Respondent Nos.1 & 2: SPL SC FOR COMMERCIAL TAXES The Court, at the stage of admission, made the following: Oral Order: (Per: The Hon’ble Mr. Justice Bilal Nazki) Heard learned Counsel for the parties. With their consent, the Writ Petition is disposed of at this stage. The controversy is that pending appeal, application for stay was dismissed by the competent authority. We have gone through the record and heard learned Counsel for the parties. We feel that the interest of justice would have been met, if stay was granted pending appeal, subject to deposit of half of the liability. Therefore, we set aside the order of the authority and direct that half of the disputed tax liability shall be paid by the petitioner within a period of eight weeks. Any amount already paid shall be deducted from the amount to be deposited. For eight weeks, there shall be an unconditional stay and the stay shall continue till disposal of the appeal, provided the amount is deposited within eight weeks. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal. Writ Petition is disposed of accordingly. No costs. ________________________ BILAL NAZKI, J _________________________ S. ANANDA REDDY, J Dt. 18-11-2004 Nb: Operative Portion by wire at party’s cost. B/o pvks/* To 1. The Commercial Tax Officer, Rajahmundry. 2. The Additional Commissioner ( CT)(L)(FAC), Hyderabad. 3.2CCs to the Special SC for Commercial Taxes, A.P. High Court Buildings, Hyderabad (OUT). 4.2CD copies Form-NIC-OGS/WP{AVLR}