IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF MARCH 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 : 6397 of 2008 Between: M/s. Reliance Industries Limited, 1st Floor, Deccan Chambers, Somajiguda, Hyderabad, Rep. by its Manager-Taxation Sri B.V.D. Nagaraj Kumar. ..... PETITIONER AND 1 Commercial Tax Officer, Narayanaguda Circle, Hdyerabad. 2 Assistant Commissioner (CT), Enforcement Wing, Hyderabad. 3 Appellate Deputy Commissioner (CT), Secunderabad Division, Hyderabad. 4 Joint Commissioner (CT) Legal, Hyderabad. .....RESPONDENT(S) 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 to issue a Writ Or Order or direction particularly one in the nature of Writ of Mandamus granting stay of collection of the disputed penalty of Rs. 29,39,270/- for the assessment year 2006-07 (APVAT) arising in pursuance of the appeal order of the third respondent in Appeal No. A/91/07-08V, dated 18-03-2008 penidng disposal of the appeal before the Sales Tax Appellate Triubnal or to pass Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: SRI K.RAJI REDDY, SPECIAL STANDING COUNSEL 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.6397 of 2008 ORDER: (Per Hon’ble Sri Justice B.Prakash Rao) Heard Sri S. Krishna Murthy, learned Counsel for the petitioner and Sri K. Raji Reddy, the learned Special Standing Counsel for Commercial Tax, who takes notice on behalf of the respondents, and at their request the main writ petition itself is taken up for disposal. 2. The petitioner herein is aggrieved against the orders of not grating stay pending substantive appeal on the file of the Sales Tax Appellate Tribunal. 3. The learned Counsel appearing for the petitioner submits that earlier when the matter came up in appeal, this Court has already granted stay subject to certain conditions of depositing the amounts within a particular period. Even before the expiry of said period, the main appeal itself is taken up and the matter came to be disposed of. Therefore, the petitioner filed an appeal along with stay application, but no orders are passed. Hence, the writ petition. 4. Having heard the learned Counsel and on perusal of the material on record, since substantial appeal is pending involving several substantial questions, we are refraining from expressing any opinion on the merits of the case, but it is suffice, in the interest of justice, to grant stay subject to certain conditions. 5. Accordingly, this writ petition is disposed of granting stay, pending disposal of the appeal on the file of the Sales Tax Appellate Tribunal, on a condition of the petitioner depositing half of the disputed tax within a period of four weeks from today. The amounts, if any, paid already shall be given credit to. The appeal shall be disposed of on merits and according to law, after giving notice and opportunity to both sides. __________________ B.PRAKASH RAO, J. __________________ C.Y.SOMAYAJULU, J. Date:26.03.2008. GS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{SPJS}