THE HON'BLE MR JUSTICE V.ESWARAIAH and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.9658 of 2009 ORDER: (per the Hon’ble Sri Justice V. Eswaraiah) It is the case of the petitioner company that against the assessment order dated 25-10-2008 assessing it to tax to the tune of Rs.3,23,147/- for the period December 2007 to June 2008 under the APVAT Act, it filed an appeal and a stay application before the 4th respondent on 20-11-2008 and 01-12- 2008 respectively. The 4th respondent rejected the stay application by order dated 12-12-2008. Aggrieved thereby, the petitioner filed a revision before the 1st respondent and the 1st respondent, while dismissing the revision by order dated 31-03-2009, observed that the amounts, if any, paid may be given credit to, thereby requiring the petitioner company to remit the total tax due. The present writ petition is filed seeking to challenge Rule 59 of the APVAT Rules on the ground that the same is ultra vires Section 2(4) of the APVAT Act. At the time of hearing of the case, the learned counsel for the petitioner fairly conceded that the petitioner is not keen on pressing the case insofar as the validity of the impugned rule is concerned, as it’s appeal is still pending. Taking note of the aforesaid submission, as the assessment order itself is under challenge, without expressing any opinion on the merits of the case, the writ petition is disposed of directing the 4th respondent to consider and dispose of the appeal as expeditiously as possible. Pending disposal of the appeal, there shall be stay of collection of the disputed tax subject to the condition that the petitioner deposits half of the disputed tax within four weeks from today. Any amount already paid/deposited by the petitioner shall be given due credit while computing the amount payable under this order. There shall be no order as to costs. ________________ V.ESWARAIAH, J __________________ SANJAY KUMAR, J Date : 01-05-2009 Prv