THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION No.10093 of 2009 ORDER (Per VE,J): Heard both the learned counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. The petitioner is a dealer under the provisions of APVAT Act, 2005 and CST Act, 1956 and is an assessee on the rolls of Commercial Tax Officer, Mehdipatnam Circle, Hyderabad. The first respondent passed the order dated 27.01.2009 levying tax of Rs.45,93,306/- for the years 2005-06 to 2008-09 (upto August, 2008) under APVAT Act, 2005. As against the said order of the first respondent, the petitioner filed an appeal before the second respondent along with an application for stay. The second respondent rejected the stay application vide proceedings dated 20.03.2009. As against the order of the appellate authority in refusing to grant stay of collection of the aforesaid disputed tax, the petitioner filed a revision before the third respondent and the third respondent by the impugned order dated 07.04.2009 rejected the revision. Hence, this writ petition. Having heard the learned counsel and the learned G.P and keeping in view the facts and circumstances of the case, we are of the view that the interests of justice would be met if a conditional order is passed setting aside the impugned order. Accordingly, we set aside the impugned order and grant stay of recovery of the disputed subject to the condition of the petitioner depositing half of the disputed tax within a period of four (4) Weeks from today and the amount of tax paid, if any shall be given credit to it, without prejudice to the rights of the petitioner. The appellate authority shall dispose of the appeal expeditiously. The Writ Petition is, accordingly, disposed of. No order as to costs. V.ESWARAIAH, J VILAS V. AFZULPURKAR, J Date: 13.05.2009 Note: Furnish CC by tomorrow B/o. va/gurc/nn