IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 6398 of 2008 Between: M/s.ECOF Industries Pvt Ltd., Sy.No.805/Part, Chittugunta Chillakur Mandal, Nellore district, rep.by its Director, Mr.G.parimelazhagan ..... PETITIONER AND 1 The Joint Commissioner of Commercial Taxes (Legal) office of the Commissioner (CT), Nampally station Road Hyderabad 2 The Appellate Dy.Commissioner of Commercial Taxes Guntur 3 The Commercial Tax officer-I, R.R.Street Nellore .....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 a direction preferably one in the nature of a writ of mandamus declaring the action of the 1st respondent in rejecting the Revision (Stay) Application filed by the petitioner in respect of the tax period April 2005 to July 2007 under VAT Act by his order in CCTs.Ref.No.L.V.(4)/86/2008 dated 26.2.2008 (served on the petitioner on 7.3.2008 & filed as Annexure P.1) as illegal, arbitrary, unconstitutional besides being violative of the provisions of the AP VAT Act and pass Counsel for the Petitioner:MR.A.K.JAISWAL Counsel for the Respondents: SRI K.RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : THE HON'BLE MR JUSTICE B.PRAKASH RAO AND THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.6398 of 2008 ORDER: (Per Hon’ble Sri Justice B.Prakash Rao) Heard Sri A.K.Jaiswal, learned Counsel for the petitioner and Sri K. Raji Reddy, learned Special Standing Counsel for Commercial Tax, who takes notice on behalf of the respondents, and at their request, the main writ petition itself is taken up for disposal. 2. The petitioner herein is aggrieved against the orders of not grating stay pending substantive appeal on the file of the Sales Tax Appellate Tribunal. 3. Having heard the learned Counsel and on perusal of the material on record, since substantial appeal is pending involving several substantial questions, we are refraining from expressing any opinion on the merits of the case, but it is suffice, in the interest of justice, to grant stay subject to certain conditions. 4. This writ petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing half of the disputed tax within a period of six weeks from today. The amounts, if any, paid already shall be given credit to. The appeal shall be disposed of on merits after giving notice and opportunity. There shall be no order as to costs. __________________ B.PRAKASH RAO, J. __________________ C.Y.SOMAYAJULU, J. Date:26.03.2008. GS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{TRK}