IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE SEVENTEENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION No: 22887 of 2008 Between: M/s. Zuari Cement Limited, Krishna Nagar, Yerruguntla, Kadapa District-516311, rep. by its Sr. Manager - Finance, S. Raman Kumar, S/o. M.V. Srinivas Setty. ..... PETITIONER AND 1 The Assistant Commissionr (CT) LTU, Kadapa Division, Kadapa. 2 The Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool. 3 The Additional Commissionr (CT) Legal, O/o. The Commissioner of Commercial Taxes, A.P., 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, order or direction more particularly a writ in the nature of Writ of Mandamus declaring the order of the 3rd respondent passed in Ref.No.LIII(3)/648/2008, dated 26.09.2008 as illegal and arbitrary and set aside the same and interdict the 1st Respondent from collecting the balance disputed tax of Rs.2,55,37,192/- for the assessment year 2004-05 by his Notice G.I.No.4333/2004-05 (CST) dt. 15.10.2008 issued till the disposal of the appeal pending before the 2nd Respondent and pass Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (PER GR, J) This writ petition is directed against the order of the third respondent-revisional authority in CCT’s Ref.No:LIII(3)/648/2008 dated 26-09-2008 whereby and whereunder the revision preferred by the petitioner against the order of the second respondent-appellate authority, seeking stay of collection of the balance of the disputed tax amount of Rs.5,10,91,823/-, for the assessment year 2004-05 under the Central Sales Tax Act, 1956, was rejected. The petitioner, in para-5 of the aﬃdavit ﬁled in support of the writ petition, claims that he has already paid an amount of Rs.2,55,54,631/- either by remittances or adjustment towards the balance disputed tax and is aggrieved by the failure of the revisional authority to properly exercise discretion in granting the stay. In the circumstance that the petitioner had already paid 50% of the disputed tax, it is asserted that the revisional authority ought to have exercised discretion and interfered with the decision of the second respondent-appellate authority, and granted stay pending the appeal. Having heard the learned counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes, we deem it appropriate to dispose of the writ petition directing stay of collection of the disputed tax of Rs.5,10,91,823/- pending the appeal before the second respondent on condition that the petitioner deposits 50% of the disputed tax, after taking credit for the amount already paid towards the disputed amount of tax. Accordingly, the writ petition is disposed of at the stage of admission. No order as to costs. _______________________ GODA RAGHURAM, J ________________________ P.V.SANJAY KUMAR, J 17th November 2008 Note: Office to issue copy in two days. B/o CVRK