IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITION NO : 26044 of 2006 Between: M/S.Heinz india Private Limited, Padmaraonagar Secunderabad, rep.by its Branch Accounts manager, Mr.K.Thyagarajan ..... PETITIONER AND 1 The Commercial Tax officer, Musheerabad circle Hyderabad 2 The Deputy Commissioner (CT), Secunderabad Division Hyderabad 3 The Additional Commissioner (CT), Legal, Andhra Pradesh Nampally, Hyderabad .....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 issue a writ of certiorari or any other appropriate writ or order or direction quashing the order of the 3rd respondent in CCT`s.Ref.No.LIII(1)/833/2006 dated 7.11.2006 refusing to grant stay of collection of disputed tax of Rs.43,90,246/- out of total disputed tax of Rs.1,10,89,471/- for the assessment year 2000-01 as illegal, arbitrary and contrary to law and consequently restrain the 1st respondent from taking any coercive steps for recovery of disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal and pass Counsel for the Petitioner :MR.S.DWARAKANATH Counsel for the Respondents : GP FOR COMMERCIAL TAX The Court made the following : Form-NIC-OGS/WP{TRK} ORDER:(Per Hon’ble Sri Justice B.Prakash Rao) Heard Sri S. Dwarakanath, learned Counsel for the petitioner and Sri K. Raji Reddy, Special Standing Counsel for Commercial Taxes, appearing for the respondents. 2. At the request of both the learned counsel for the parties, the Writ Petition itself is being taken up for disposal. 3. In this writ petition, the petitioner’s grievance is only against the orders of the 3rd respondent-The Additional Commissioenr (CT) Legal, Hyderabad, in C.C.Ts. Ref. No.LIII (1)/833/2006, dated 07-11-2006, refusing to grant stay of collection of disputed tax, pending disposal of the appeal, which is pending on the file of the learned Sales Tax Appellate Tribunal, Hyderabad. 4. On 15-12-2006, this court while admitting the writ petition, granted interim stay in W.P.M.P.No.33454 of 2006, and the same is still subsisting. 5. Having heard the learned counsel for both the parties and on perusal of the material available on record, and especially in view of the fact that the main appeal itself is still under consideration before the learned Sales Tax Appellate Tribunal, Hyderabad, it is not necessary to go into the merits at this stage. 6. Therefore, it is suffice, in the interest of justice, to direct the Sales Tax Appellate Tribunal, Hyderabad, to dispose of the main appeal itself, within a period of three months from the date of receipt of a copy of this order. The interim stay granted earlier by this Court shall continue till the disposal of the main appeal. 7. Accordingly, the Writ Petition is disposed of with the aforementioned direction. No costs. _____________________ JUSTICE B.PRAKASH RAO _______________________ JUSTICE P.S.NARAYANA March 5, 2008. Kvr