IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRD DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE A.GOPAL REDDY and THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO. 23837 of 2008 Between: M/s Swastik Supplying Company, 14-7-362, Begum Bazar, Hyderabad-500 012, Rep by its Partner, Mr.Rajesh Kumar Lakhotiya. ..... PETITIONER AND 1 The Commercial Tax officer, Mehdipatnam Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, 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 a Writ of Certiorari or any other appropriate writ or order or direction quashing the order of the 3rd Respondent dated 3.10.2008 as illegal, arbitrary and contrary to law and consequently restrain the 1st Respondent from taking any coercive steps for recovery of the balance disputed tax of Rs.36, 749/- out of total disputed tax of Rs1,14,402/- for the assessment year 200-04 (APGST) pending disposal of the appeal before the Sales Tax Appellate Tribunal. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: SPL GP FOR TAXES The Court made the following: Oral Order: (Per Hon’ble Sri Justice A.GOPAL REDDY) Heard the learned counsel for the petitioner and also Mr. Krishna Koundinya, learned Special Government Pleader for Commercial Taxes. With their consent, the writ petition is being disposed of at the admission stage. The grievance of the writ petitioner—Company is that against the assessment order the writ petitioner ﬁled an appeal before the Appellate Deputy Commissioner (CT), who dismissed the appeal; against which second appeal has been preferred before the STAT and moved an application before the Additional Commissioner (CT)—3rd respondent for staying the operation of the assessment order. The 3rd respondent by the impugned order rejected the stay application. Hence the writ petition. Having regard to the facts and circumstances of the case and the second appeal preferred by the appellant is pending before the STAT, ends of justice would be met if the impugned assessment order as conﬁrmed by the Appellate Deputy Commissioner is stayed pending disposal of the appeal before the STAT, subject to petitioner depositing 50% of the disputed Tax. Accordingly, there shall be stay of collection of the tax for the tax period 2003-2004 under the assessment order pending disposal of second appeal on condition of the petitioner depositing 50% of the disputed tax within four weeks from today. If the petitioner has already paid any amount towards the disputed tax, the same shall be given credit to while calculating the 50% amount. The writ petition is accordingly disposed of. No costs. _________________ A.GOPAL REDDY, J. ____________________ VILAS V.AFULPURKAR,J. 03-11-2008 Note: CC in two days (bo) Murthy ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1. The Commercial Tax officer, Mehdipatnam Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Punjagutta Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. 4 2 CCs to G.P. for Commercial Taxes (OUT) 5 2CD copies.