THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.18000 of 2010 Dated:17.08.2010 Between: M/s.VITP (P) Limited. …Petitioner and The Commercial Tax Officer, And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.18000 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner is a real estate company. They provide infrastructure support for software companies at their vicinity, M/s.Venenburg I.T.Park Private Limited, Madhapur, Hyderabad. Besides providing working space, they also provide facilities like parking space, cafeteria, centralized air conditions, security services, fire alarms and all user friendly facilities for software industry. The first respondent, after issuing a show cause notice under the Andhra Pradesh Value Added Tax Act, 2005 (the Act), passed assessment order dated 26.03.2009 demanding Value Added Tax (VAT) of Rs.83,32,491/-. Aggrieved by the same, the petitioner preferred appeal before the second respondent. Their prayer for stay of recovery was rejected on 21.01.2010. They then preferred revision before the third respondent. By impugned order dated 19.03.2010 the application for stay of recovery was rejected, aggrieved by which, the present writ petition is filed. After hearing the Counsel for the petitioner and the Special Standing Counsel for Commercial Tax, prima facie, we are of the opinion that in a matter of this nature where the taxable thing and tax payable are itself seriously disputed, if the interim order is not granted, in a given situation, the appeal may be rendered ineffective. Instead, while safeguarding the interest of revenue, the Court may, in appropriate cases, exercise its jurisdiction. In this case, the disputed tax is Rs.83,32,491/- for the assessment year 2005-2006. Therefore, while observing that the Appellate Deputy Commissioner may dispose of the appeal expeditiously, preferably, within a period of eight weeks from today, we order stay of recovery, on condition of the petitioner paying half of the disputed tax within a period of two weeks from today. We also make it clear that the amounts paid by the petitioner at the time of filing appeal before the second respondent or subsequent thereto shall be given credit to. The Writ Petition stands disposed of accordingly. __________________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 17.08.2010 vs