THE HON'BLE SMT. JUSTICE T. MEENA KUMARI AND THE HON’BLE MS. JUSTICE G. ROHINI WRIT PETITION No.3058 of 2008 Date: 15th February, 2008 Between : Real Fab, Plot No. 183, Block D, Autonagar, Visakhapatnam Rep. by its Partner, Mrs.K.Devika ..... PETITIONER AND The Commercial Tax Officer, Gajuwaka, Visakhapatnam and others. …..Respondents. THE HON'BLE SMT. JUSTICE T. MEENA KUMARI AND THE HON’BLE MS. JUSTICE G. ROHINI WRIT PETITION No.3058 of 2008 ORDER : (Per Hon’ble Smt. Justice T. Meena Kumari) Heard the learned counsel appearing for the petitioner and Sri K. Raji Reddy, Special Standing Counsel for Commercial Taxes. The present writ petition is filed by the petitioner seeking for a Writ of Certiorari to quash the order of the 3rd respondent in C.C.T.’s Ref. No. LV(1)/1028/2007, dated 28.12.2007 whereunder the third respondent has rejected the stay application of the petitioner. He also seeks a consequential direction to restrain the first respondent from taking any coercive steps for recovery of disputed tax of Rs. 16,08,012/- for the assessment year 1999-2000 under the A.P. General Sales Tax Act, 1957, pending disposal of the appeal filed by it before the 3rd respondent. The petitioner, which is a works contractor, is a registered dealer under A.P.G.S.T.Act. While so, the first respondent passed an assessment order on 31.3.2003. Thereafter, the 2nd respondent having found that there was short levy of tax, with a view to revise the levy of tax, issued a show cause notice to the petitioner calling upon it to file objections for the proposed revision. The petitioner submitted its explanation to the said show cause notice. The 2nd respondent, however, through order dated 29.4.2006, without considering the explanation of the petitioner, confirmed the proposed revision. Aggrieved by the said order, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal, Visakhapatnam. Pending disposal of the appeal by the Sales Tax Appellate Tribunal, the petitioner filed an application seeking stay of collection of balance disputed tax before the Joint Commissioner(CT), Legal, Andhra Pradesh, Hyderabad, the third respondent herein. The 3rd respondent, through order dated 28.12.2007, however, rejected the same. Hence, the present writ petition. Leaned counsel for the petitioner contends that even when the appeal filed against the order of the 2nd respondent is pending before the Sales Tax Appellate Tribunal, the 3rd respondent is not justified in rejecting the stay application. It is further contended that by virtue of the rejection of stay application, the 1st respondent is contemplating to take coercive steps for recovery of the amount. We have gone through the record. We feel that ends of justice would have been met if stay was granted pending appeal subject to deposit of certain amount. Accordingly, there shall be stay of recovery of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax within a period of six weeks from today. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal. If any amount has already been paid by the petitioner, the same shall be given credit to. There shall be a further direction to the 1st respondent to dispose of the appeal expeditiously. The Writ Petition is accordingly disposed of. No costs. ___________________ T. MEENA KUMARI,J DATE: 15th February, 2008 ______________ G. ROHINI, ,J Note: Communicate the operative portion by wire at party’s costs. B/o pnb