IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY THE FOURTEENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.5586 of 2008 Between: M/s. Kamineni Hospitals Ltd Rep.by its Finance Manager Sri B.Raghuram S/o.B.Veeranjaneyulu,R/o.Hyderabad ..... PETITIONER AND 1 The Deputy Commissioner of Commercial Tax Govt.of A.P Saroornagar Division Saroornagar Hyd 2 The Commercial Tax Officer Saroornagar Circle Saroornagar Hyd 3 The Secretary Sales Tax Appellate Tribunal A.P.Hyd .....RESPONDENTS 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 one in the nature of writ of Mandamus or any other appropriate writ order or direction of like nature declaring the action of the 1st respondent in passing the impugned order in Proceedings R.R.No.27/SAR/2006-07 G.I.No.2003/2004 (APTL) dt.24-01-2008 levying tax of Rs.8,78,532/- on a turnover of Rs 87,85,325/- and the consequential demand notice bearing Asst.No.LT/1/2003-04 dt.24-01- 2008 of the 2nd respondent demanding for the payment of balance disputed tax of Rs 87,85,325/- and the consequential demand notice bearing Asst.No.LT/1/2003-04 dt.25-01-2008 of the 2nd respondent demanding for payment of balance disputed tax of Rs 8,35,621/- under the provisions of A.P.Tax on Luxuries Act 1987 as illegal arbitrary without jurisdiction void ab initio and non est and pass Counsel for the Petitioner: MR.E.AJAY REDDY Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{BMR} THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.5586 of 2008 ORDER: (per Hon’ble Sri Justice B,Prakash Rao) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. The controversy is that pending an appeal, application for stay was not disposed of by the competent authority. Having heard the learned counsel, We feel that the interests of justice would have been met if stay was granted pending appeal, subject to deposit of half of the liability. Therefore, We set aside the order of the authority and direct that half of the disputed tax liability shall be paid by the petitioner within a period of four weeks from today. For four weeks, there shall be an unconditional stay and stay shall continue till disposal of appeal, provided the amount is deposited within the stipulated time. The deposit of amount shall be without prejudice to the rights of the petitioner in appeal. If any amount has already been paid by the petitioner, the same shall be given credit. The Writ Petition is accordingly disposed of. No order as to costs. ____________________ B.PRAKASH RAO,J ___________________ C.Y.SOMAYAJULU.J Dated: 14.03.2008 Dsr Note: Issue order by wire at party’s costs B/o Dsr ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Deputy Commissioner of Commercial Tax Govt.of A.P Saroornagar Division Saroornagar Hyd 2 The Commercial Tax Officer Saroornagar Circle Saroornagar Hyd 3 The Secretary Sales Tax Appellate Tribunal A.P.Hyd 4.2CCs to 5.2CD copies