IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 25301 of 2008 Between: M/s. Sri Venkateswara Sponge & Power (P) Limited, Merlapaka, Rep. by its Manager (Finance & Accounts), S. Srinivasulu, S/o. Veerabhadrudu, Aged about 38 Years, Chittoor District. ..... PETITIONER AND 1 The Additional Commissioner of Commercial Taxes, (Legal), (FAC), Office of the Commmissioner of Commercial Taxes, C.T. Complex, M.J. Road, Nampally, HYDERABAD. 2 The Assistant Commissioner (CT), LTU, Chittoor Division, CHITTOOR, 3 The Appellate Deputy Commissioner (CT), Kurnool Division, KURNOOL. .....RESPONDENT(S) 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 to issue an appropriate Writ, order or direction particularly in the nature of Writ of Certiorari after calling for the connected records relating to the impugned proceedings dated 24-10-2008 in CCT's Ref.L.III(3)/684/2008 issued by the Additional Commissioner (CT), (Legal)., LTU, Hyderabad rejecting the application for stay of collection of the disputed tax of Rs. 45,75,403/- and also interest of Rs. 1,59,543/- as illegal, improper, arbitrary and suffering from the vice of non application of mind as the appellant in terms of the statutory requirement for the purpose of maintaining the appeals had already deposited 50% of the disputed tax and accordingly restrain the 2nd Respondent namely the Assistant Commissioner (CT), LTU, Chittoor Division, Chittoor as well as the assessing authority namely the Commercial Tax Officer, Puttur Circle frm initiating any coercive steps for recovery of the balance of the disputed taxes and interests pending disposal of the petitioner's appeal on the file of Sales Tax Appellate Tribunal, Hyderabad and grant such other relief or reliefs as are deemed to be ffit and proper in the circumstances of the case. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondent No.: MR.A.V.KRISHNA KAUNDINYA (SPL.SC FOR CT) The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM And THE HON’BLE SRI JUSTICE P.V. SANJAY KUMAR W.P.No. 25301 of 2008 Oral Order: (Per: GR, J) The writ petition is directed against the order dated 24- 10-2008 of the 1st respondent rejecting the application of the petitioner for grant of stay of collection of the disputed tax and interest against the order of the 3rd respondent directing collection of tax of Rs.45,75,403-00 along with interest of Rs.1,59,543-00 for the tax period April, 2005 to August, 2007 under the provisions of the Central Sales Tax Act, 1956 pending disposal of the appeal before the Sales Tax Appellate Tribunal. In view of the fact that the second appeal is pending before the Sales Tax Appellate Tribunal, we consider it appropriate, after hearing the learned counsel for the petitioner and the learned Special Standing Counsel for the Commercial Tax, to direct the stay of collection of 50% (fifty per cent) of the tax component as assessed by the 2nd respondent which is the subject matter of the second appeal before the Sales Tax Appellate Tribunal and of the interest component, which is also subject matter of the same second appeal, on condition that the petitioner deposits 50% (fifty per cent) of the disputed tax component and 50% of the interest component after taking credit for the amounts of tax and interest, if any paid. The deposit as above, if any, required to be made shall be paid by the petitioner to the 2nd respondent within a period of six (6) weeks from today. In default of such deposit and within the time ordained above, the stay granted herein shall stand dissolved. The writ petition is accordingly disposed of. No costs. ____________________ GODA RAGHURAM, J _________________________ P.V. SANJAY KUMAR, J Dated: 26-11-2008 Pvks Nb: Furnish C.C. as soon as possible. B/o pvks/*