IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD DAY OF MARCH TWO THOUSAND AND FIVE PRESENT THE HON'BLE MR JUSTICE M.H.S. ANSARI and THE HON'BLE MR JUSTICE T.CH.SURYA RAO WRIT PETITION NO : 3824 of 2005 Between: M/s.Avanti Leathers Limited, Avanti (Near) Varadayapalem, Satyavedu (TK)- 517541, Chittoor District, rep.by its Director, Mr.K.Vijaykumar. ..... PETITIONER AND 1 The Commercial Tax officer, Puttur. 2 The Deputy Commissioner (CT) Chittoor. 3 The Additional Commissioner (CT) Legal, Andhra Pradesh, Nampally, 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 issue a writ of certiorari or any other appropriate writ or order or direction quashing the order passed by the 3rd respondent in CCT's Ref.No.LV(3)/2684/2004, dated 16- 2-2005 as arbitrary and unjustified and consequently restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs.8,18,175/- for the assessment year 1996-97, pending disposal of the appeal in T.A.No.1406 of 2004 filed by the petitioner before the sales Tax Appellate Tribunal and pass such other order or orders as the Hon'ble court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (Per Hon’ble Sri Justice T.Ch.Surya Rao) After having heard the learned counsel for the petitioner and the learned Special Standing Counsel (C.T.), we are inclined to dispose of the main writ petition itself. Appeal is pending before the 3rd respondent herein. Without entering into the merits of the case since it is directed against the rejection of the stay order, we dispose of the writ petition with the following directions: There shall be stay of collection of the disputed tax subject to the petitioner depositing 50% of the same on or before 31.3.2005. On such deposit, the 3rd respondent shall consider the appeal pending before him on its own merits and dispose of the same in accordance with law. The attachment effected on the garnishee shall stand raised. The writ petition is disposed of with the above directions without costs. ____________________ (M.H.S.ANSARI, J.) ____________________ (T.CH.SURYA RAO, J.) 03.03.2005 Note: Issue copy of the order on priority basis B.O. kpr To 1 The Commercial Tax officer, Puttur. 2 The Deputy Commissioner (CT) Chittoor. 3 The Additional Commissioner (CT) Legal, Andhra Pradesh, Nampally, Hyderabad. 4. 2 copies to the Spl.S.C. for C.T., High Court Buildings, Hyderabad (O.U.T) 5. 2 C.D. copies