IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY EIGHTH DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE L.NARASIMHA REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11475 of 2008 Between: M/s. SPT Enterprises, 7-11/208/1, 5th Floor, Kakumanuvari Thota, Guntur, Rep. by its Proprietor, Mr. K. Siva Narayana. ..... PETITIONER AND 1 Commercial Tax Officer, Brodipeta Circle, Guntur. 2 The Branch Manager, Tamilanadu Mercantile Bank Limited, Guntur. 3 Joint Commissioner (CT), (Legal), A.P., 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 Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in issuing garnishee notice u/s 29 of the AP VAT Act, dated 25-3-2008 when pending appeal and stay application before the first appellate authority as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputed demand of Rs. 2,34,205/- ( Rs. 2,21,387/- tax and interest Rs. 12,818/-) for the period April to October 2007 pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench, visakhapatnam and pass Counsel for the Petitioner: Mr.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : Order : (per Hon’ble Sri Justice L.Narasimha Reddy) The petitioner is a Proprietary concern and an assessee under the Andhra Pradesh Value Added Tax Act, 2005. The Deputy Commissioner has rejected the appeal of the petitioner on 21-04- 2008. Aggrieved thereby the petitioner filed an appeal, invoking the Jurisdiction before the Sales Tax Appellate Tribunal. Inasmuch as the Tribunal is not vested with the power to grant stay he had approached the 3rd respondent with necessary application, but no order has been passed so far. In the meanwhile, the 1st respondent issued garnishee notice, dated 25-03-2008, to the petitioner. Hence the Writ Petition. Heard learned counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes. The Deputy Commissioner (C.T.) Guntur rejected the appeal filed by the petitioner against the assessment order of the 1st respondent. Thereafter, the petitioner availed the remedy of appeal and on account of the fact that the appellate Tribunal is not vested with the power to grant stay he had approached the 3rd respondent. If the amount involved is recovered from the petitioner even while the appeal is pending, virtually nothing remains to be decided, and we are of the view that ends of justice would be met if further proceedings are stayed on condition that the petitioner pays half of the amount involved. Hence the Writ Petition is disposed of directing that the further proceedings in pursuance of the order, dated 19-02-2008, shall remain stayed, pending disposal of the appeal and stay application before the Sales Tax Appellate Tribunal, on condition that the petitioner deposits half of the amount involved within a period of six weeks from today. The amount, if any, already paid by the petitioner towards the said liability shall also be taken into account. There shall be no order as to costs. ______________________ L.NARASIMHA REDDY,J Dt:28.05.2008 _________________________ RAMESH RANGANATHAN,J Usd/tsy To 1 The Commercial Tax Officer, Brodipet Circle, Guntur. 2 The Branch Manager, Tamilanadu Mercantile Bank Limited, Guntur. 3 Joint Commissioner (CT), (Legal), A.P., Hyderabad. 4 2CCs to 5 2CD copies Form-NIC-OGS/WP{KSRANI}