THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.No.4039 of 2009 BETWEEN; M/s.Axis Bank Ltd., rep. By its Accounts Vice President ...Pettioner vs. The Assistant Commissioner(CT) II and five others ...Respondents HE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.No.4039 of 2009 ORAL ORDER: (Per GR,J) By the proceedings of the 1st respondent dated 07-01-2009 tax was levied on the petitioner under the provisions of the A.P VAT Act, 2005. Thereagainst, the petitioner preferred an appeal to the 2nd respondent depositing 12.5% of the disputed tax amount and along therewith an application seeking stay pending the appeal. By the order dated 21-02-2009 of the 2nd respondent, the petitioner's application for stay of the levy of tax was dismissed, according to the petitioner, without recordng substantial reasons. Aggrieved thereby, the petitioner preferred a revision to the 3rd respondent which is pending before the 3rd respondent. Meanwhile, the respondents 1 to 4 are insisting for payment of disputed tax and coercing the petitioner to pay the same and threatening him with a garnishee order, is the grievance. The petitioner is seen to have an arguable position in the appeal. In the circumstances the ends of justice are met by directing stay of collection of the disputed tax as assessed by the 1st respondent's order dated 07-01-2009 pending the petitioner's appeal before the 2nd respondent. In this view of the matter, the revision before the 3rd respondent becomes infructuous. The 2nd respondent-appellate authority shall consider expeditious disposal of the appeal, preferably within a period of two(2) months from the date of receipt of a copy of this order. The Writ Petition is accordingly disposed of as above at the stage of admission after hearing the learned counsel for the petitioner and learned Special Standing Counsel for the Commercial Taxes. No order as to costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 5th AUGUST, 2009. TSNR