IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE SEVENTEENTH DAY OF APRIL 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.8317 of 2008 Between: M/s. Ahmed Construction Co., Asif Nagar, Hyderabad. Rep. by its Partner Mr. M.A. Ahmed. ..... PETITIONER AND 1 Commercial Tax Officer, Aghapura Circle, Hyderabad. 2 Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3 The Branch Manager, Syndicate Bank, Mehdipatnam Branch, 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 may be pleased to issue writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in issuing Garnishee Notice to the 3rd respondent vide notice, dated 25.03.2008 under Section 17 of the A.P.G.S.T. Act, when the statutory appeal of the petitioner is pending before the 2nd respondent as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputed tax of Rs.7,17,529/- for the assessment year 2003-04, pending disposal of the appeal before the 2nd respondent. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: SPL.GP FOR COMMERCIAL TAXES The Court made the following: THE HONOURABLE SRI JUSTICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE C.Y. SOMAYAJULU WRIT PETITION No.8317 OF 2008 ORDER: (Per Hon’ble Sri Justice B. Prakash Rao) Heard both sides and, at their request, the writ petition is taken up for disposal at the stage of admission. The petitioner herein questions the action of the respondent authorities in issuing garnishee notice pending appeal and stay application on the file of the Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. Having heard the learned counsel on either side and on perusal of the material on record, since the appeal preferred by the petitioner is pending with the 2nd respondent involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. Accordingly, the writ petition is disposed of granting stay pending disposal of the appeal on the file of the 2nd respondent, on 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 impugned garnishee notice shall stand suspended till the disposal of the appeal. The appeal shall be disposed of on merits after giving notice and opportunity to both the parties. ______________________ JUSTICE B.PRAKASH RAO _____________________ JUSTICE C.Y. SOMAYAJULU 17th April, 2008. Note:- Communicate operative portion of the Order by wire at party’s costs. BO IBL To 1 The Commercial Tax Officer, Aghapura Circle, Hyderabad. 2 Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 3 The Branch Manager, Syndicate Bank, Mehdipatnam Branch, Hyderabad. 4 Two CD Copies