THE HON’BLE SRI JUSTICE B. PRAKASH RAO AND THE HON'BLE SRI JUSTICE R.KANTHA RAO WRIT PETITION No.5755 of 2010 JUDGMENT: (Per BPR,J) Heard Smt. K. Uma, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax appearing for the respondents and at their request, the writ petition itself is taken up for disposal, at the admission stage. This writ petition is filed seeking to quash the order dated 23.01.2010 passed by the third respondent, whereby the third respondent refused to grant stay of collection of disputed tax, and consequently to restrain the first respondent from taking any coercive steps for recovery of the disputed tax of Rs.1,42,762/- for the assessment year 2004-2005 (CST), pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam. The petitioner is an income tax assessee and the matter relates to sales tax. Shorn of the facts of the case, since the matter is only with regard to the interlocutory order pending the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam, where all the disputed questions have to be gone into, we are of the view that there shall be stay pending disposal of the said appeal subject to the condition that the petitioner deposits 50% of the disputed tax within a period of four weeks from today and the appellate authority shall dispose of the appeal, after giving opportunity to both the parties and after going into the merits of the case, in accordance with law. It is needless to say that the amounts already paid, if any, shall have to be given credit to. With the above directions, the Writ Petition is disposed of. No costs. ___________________ (B. PRAKASH RAO, J) 12th March, 2010 _________________ (R.KANTHA RAO, J) GHN