IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTIETH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE P.SWAROOP REDDY WRIT PETITION NO : 10187 of 2009 Between: M/s. Blue Moon Granites D.No.4-8-247, Sakethapuram, Koretipadu, Guntur, Represented by its Proprietor Mr.N.Hanumanth Rao. ... PETITIONER AND 1 Commercial Tax Officer, Brodipet Circle, Guntur. 2 Deputy Commercial Tax Officer, Brodipet Circle, Guntur. 3 The Secretary, A.P. Sales Tax Appellate Tribunal Additional Bench, Opp: Gurudwara Temple Bus Stop, Balaji Hills, Visakhapatnam. ... 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 2nd respondent in issuing notice dated 24.04.2009 demanding the balance tax of Rs.1,94,104/- for the assessment year 1995-96 under the APGST Act when pending appeal and stay application of the petitioner before the Hon'ble Sales Tax Appellate Tribunal, as arbitrary, contrary to law and in violation of principles of natural justice and consequently set-aside the same as null and void and grant stay of collection of balance disputed demand of Rs.1,94,104/- for the assessment year 1995- 96 under the APGST Act, pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal in TA No.76/2009. Counsel for the Petitioner: MR.M.V.PAVAN KUMAR Counsel for the Respondents .: GP FOR COMMERCIAL TAX The Court made the following : HON’BLE SRI JUSTICE B.PRAKASH RAO AND HON’BLE SRI JUSTICE P. SWAROOP REDDY WRIT PETITION No. 10187 of 2009 ORDER: (Per Sri B. Prakash Rao,J) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. With the consent of the learned counsel for the parties, the writ petition itself is heard and disposed of finally. The petitioner filed the present writ petition seeking a writ of Mandamus to declare the action of the respondents in issuing notice dated 24.4.2009 demanding the balance tax of Rs.1,94,104/- for the assessment year 1995-96 as illegal and arbitrary and to interdict the respondents from collecting the same till the disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam in T.A. No.76 of 2009. It is stated that questioning the assessment order, the petitioner has filed an appeal along with stay application before the Sales Tax Appellate Tribunal, Visakhapatnam, the 3rd respondent herein, which has been dismissed. Having regard to the same, we feel that interest of justice would be met if stay is granted pending appeal, subject to the petitioner depositing 50% of the disputed tax, pending disposal of the appeal. The writ petition is accordingly disposed of granting stay subject to the condition of the petitioner depositing half of the demanded amount, pending disposal of the appeal before the 3rd respondent, within a period of six weeks from today. It is needless to mention that the amount, if any, deposited shall be given credit to. Further, the 3rd respondent is directed to dispose of the appeal in accordance with law after hearing both the parties. ___________________ B. PRAKASH RAO,J DATE: 20th May, 2009 _____________________ P. SWAROOP REDDY,J Ks/pnb