IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE THIRTEENTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO : 9939 of 2009 Between: M/S. Breeze N. Freeze, CBM Compound Visakhapatnam Rep. byits Partner Smt. G. Vishali. ..... PETITIONER AND 1 The Commercial Tax Officer, China Waltair, Visakhapatnam. 2 The Appellate Deputy Commissioner (CT), Visakhapatnam. 3 The Joint Commissioner (CT) Legal, O/o. The Commissioner of Commercial Taxes, Andhra Pradesh, 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 an appropriate Writ or Order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 3rd respondent in rejecting the stay application filed by the petitioner through the impugned Proceedings, dated 17-04-2009 in CCT's Ref.No. LV(3)/212/2009 as illegal, arbitrary, high handed and set aside the same and restrain the 1st respondent from taking any coercive steps for recovery of the disputed tax of Rs. 2,41,985/- for the tax period from April., 2006 to January, 2007, pending disposal of the appeal before the Hon' ble Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam. Counsel for the Petitioner: MR.BHASKAR REDDY VEMIREDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following ORDER: THE HON’BLE SRI JUSTICE V.ESWARAIAH and THE HON’BLE SRI JUSTICE VILAS V.AFZULPURKAR Writ Petition No.9939 of 2009 ORDER: (per Sri V.Eswaraiah, J) Heard both the learned counsel. As against the assessment order, dated 27.06.2007, passed by the first respondent demanding to pay the disputed tax amount of Rs.2,41,985/-, the petitioner filed an appeal before the Appellate Deputy Commissioner (CT), the second respondent herein, who in turn dismissed the appeal upholding the assessment order, vide his order, dated 03.01.2008. Aggrieved by the same, the petitioner filed second appeal before the Sales Tax Appellate Tribunal, Visakhapatnam and pending the same, stay petition was also filed before the Joint Commissioner (CT), the third respondent herein. The said stay application was dismissed by the third respondent vide impugned order, dated 17.04.2009. Hence, the present writ petition. It is the case of the petitioner that it has already deposited about 50% of the disputed tax and that it is not in a position to pay the balance amount. Since the second appeal preferred by the petitioner is pending before the Sales Tax Appellate Tribunal and having regard to the facts and circumstances of the case, without going into the merits of the case, we dispose of the writ petition granting stay of recovery of the disputed tax, pending disposal of the second appeal before the Sales Tax Appellate Tribunal, subject to the condition of the petitioner depositing half of the disputed tax. It is made clear that the amounts already deposited shall be given credit to. No order as to costs. _________________ V.ESWARAIAH, J __________________________ VILAS V.AFZULPURKAR, J Dt.13.05.2009 VGB/PRV/LMV