IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO.25497 of 2008 Between: M/s. Bharat Automobiles, Chukkapallivari Street, Labbipet, Vijayawada, rep. by its Managing Partner, Chukkapalli Venkateswara Rao S/o. Sri Kusalava Age: 52 years, R/o. Vijayawada. ...PETITIONER AND Commercial Tax Officer, Benz Circle, Vijayawada. ...RESPONDENT 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 issue any appropriate Writ, order or direction more particularly a Writ of Mandamus and declare the action of the respondent in demanding payment of and seeking to recover the disputed tax of Rs.14,77,632/- for the year 1998-99 under CST Act pending disposal of the Appeal filed by the petitioner before the Sales Tax Appellate Tribunal, Visakhapatnam Bench, against the order of the Additional Commissioner, dated 28.08.2008, as illegal, arbitrary and contrary to law and also violative of Art. 14 of the Constitution of India and issue any other Writ, order or direction. Counsel for the Petitioner: MR.DANTU.SRINIVAS Counsel for the Respondent: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE VILAS V.AFZUL PURKAR WRIT PETITION NO.25497 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard Sri Dantu Srinivas, learned counsel for the petitioner and the learned Government Pleader for Commercial Tax for the respondent. At their request, the Writ Petition itself is taken up for disposal at the admission stage. The grievance of the petitioner is against the recovery being affected pending the substantive appeal on the file of the Sales Tax Appellate Tribunal, Visakhapatnam Bench, as against the order impugned. Though substantial amounts have been paid, the respondents are proceeding to recover the same. Hence, the Writ Petition. Having heard either side and on perusal of the material available on record, we are of the view that since the main appeal itself is pending on the file of the Sales Tax Appellate Tribunal, Visakhapatnam Bench, we refrain to go into the merits or objections raised by the respondent. These are all matters to be gone into in the main appeal. The Writ Petition is, accordingly, disposed of. However, there shall be stay pending the appeal subject to the condition that the petitioner deposits half of the disputed tax within a period of six {6} weeks from today. It is needless to mention that any amount, which is already paid, shall be given credit to. No costs. _________________ (B.PRAKASH RAO, J) ______________________ (VILAS V.AFZUL PURKAR, J) 24th November 2008 Note: CC in two days B/O RRB