THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.19089 OF 2009 10-09-2009 BETWEEN; M/s Patel Engineering Company Limited, Hyderabad ...Petitioner vs. The Deputy Commissioner (CT) Legal and two others ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.19089 OF 2009 ORAL ORDER: (Per RR,J) The relief sought for in this writ petition is to grant stay of collection o disputed tax of Rs.49,36,667/- pursuant to the VAT Assessment orde dated 16-01-2009 passed by the 2nd respondent for the period 01-04-200 to 31-12-2007. The petitioner’s case, in short, is that as against the order passed b the 2nd respondent-the Assistant Commissioner, they preferred an appea to the 3rd respondent along with an application for stay, and, on it dismissal by the 3rd respondent, they have preferred a revision before th 4th respondent, which is still pending. In the meanwhile, the 3r respondent is stated to have heard the main appeal itself and reserved fo orders thereupon on 31-08-2009. As the revision application, filed against the order rejecting stay, i pending before the 4th respondent and the appeal preferred before the 3r respondent has been heard and reserved for orders, we consider appropriate to direct stay of collection of the disputed tax till either th revisional authority i.e., 4th respondent passes an order in the revisio preferred by the petitioner or the 3rd respondent disposes of the appea which ever is earlier. This order is passed in the light of the fact that th petitioner claims to have deposited 50% of the tax due. If an consequential garnishee order is passed, the same shall stand suspende subject to the condition that the petitioner furnishes bank guarantee for th balance 50% of the disputed tax. The writ petition is disposed of accordingly. No order as to costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 10th SEPTEMBER 2009. TSNR