IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIRST 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.8546 of 2008 Between: M/s. India Link Limited, (Legal Entity of M/s. Visionaire India), Rep. by its Branch Manager, Mr. M. Suresh Reddy, S/o. M. Ranga Reddy, Flat No. 303, III Floor, Summit Apartments, 5-10-188/2, Hill Fort Road, Hyderabad - 500 004. ...PETITIONER AND 1 Commercial Tax Officer, Mehdipatnam Circle, Hyderabad Ganganvihar Building, 8th Floor, Gandhi Bhavan, Nampally, Hyderabad, A.P. 2 Additional Commissioner of Commercial Taxes (Legal), Andhra Pradesh, Hyderabad A.P. 3 The Manager, HSBC Limited, Ambal House Branch, Annasalai, Chennai, Tamilnadu. 4 The Manager, HSBC Limited, Andheri (East), Mumbai, Maharashtra. 5 The Manager, HSBC Limited, Greater Kailash Branch, New Delhi 110 048. ...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 order or direction more particularly one in the nature of Writ of Mandamus orders passed by First Respondent to make the payment from Respondent 3 to 4 under Sec. 29 of the APVAT Act, 2005, without giving prior notice pending appeal before second respondent is contrary to statutory law and violation of principles of natural justice and prays further quash the same proceedings as illegal, void and without law. Counsel for the Petitioner: DR.A.M.KRISHNA Counsel for the Respondents: GP 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.8546 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders of not granting stay and issuing garnishee notice pending appeal on the file of the Sales Tax Appellate Tribunal. Having heard the learned counsel and on perusal of the material on record, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The 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 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 sides. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 21st April 2008 Note: Wire at party’s cost B/O RRB