IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE SIXTH DAY OF SEPTEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 19228 of 2008 Between: M/s. Priya Enterprises H.No.4-408(1), G.T. Road, Chilakaluripeta, Guntur District, Rep. by its Executive Partner, D. Gopi. ..... PETITIONER AND 1 The Commercial Tax Officer, Chilakaluripeta Circle, Guntur District. 2 The Joint Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, A.P., Hyderabad. .....RESPONDENT(S) 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 an appropriate writ or order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 2nd respondent in rejecting the stay application by proceedings dated 27-5-2008 in CCT's Ref.LV(4)/257/2008 as arbitrary, contrary to the Provisions of the Act and also in violation of Principles of Natural Justice and Rule of law and also decision of the Hon'ble Tribunal reported in 46 APSTJ 49 and consequently to set aside the same as null and void and grant stay of collection disputed demand of Rs.2,71,999/- for the assessment year 2004-05 pending disposal of the appeal before the Tribunal, Additional Bench, Visakhapatnam and pass such other orders. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAXES The Court made the following : THE HON'BLE SMT. JUSTICE T. MEENA KUMARI AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.19228 of 2008 ORDER : (Per Hon’ble Smt. Justice T. Meena Kumari) Heard the learned counsel appearing for the petitioner and the learned Government Pleader for Commercial Taxes. The present writ petition is ﬁled by the petitioner seeking for a Writ of Mandamus declaring the action of the 2nd respondent in rejecting the stay application by proceedings dated 27.5.2008 as arbitrary, illegal and contrary to the provisions of the A.P.G.S.T. Act. It also sought for a consequential direction seeking to set aside the aforesaid proceedings as null and void and to grant stay of collection of the disputed tax of Rs. 2,71,999/- for the assessment year 2004-05 under the Act, pending disposal of the appeal by it before the Tribunal. The petitioner, which is a partnership concern carrying on business in soft drinks and also a distributor of soft drinks manufactured by M/s. Hindustan Coco Cola Beverages Co. Ltd., is an assessee on the rolls of the ﬁrst respondent. While so, on 27.4.2006, the 1st respondent passed an assessment order determining the net turnover of the petitioner at Rs.2,64,14,507/-. The Deputy Commissioner, (Commercial Taxes), Guntur-II Division, Guntur, suo motu revised the said assessment order passed by the assessing authority through order 22.10.2007 and re-determined the gross and net turnovers at Rs. 5,70,061-00. Aggrieved, the petitioner ﬁled an appeal before the Sales Tax Appellate Tribunal. It also ﬁled a petition seeking stay of collection of the disputed tax of Rs.2,71,999/- before the 2nd respondent. The 2nd respondent, through the impugned order dated 27.5.2008, rejected the stay petition. Hence, the present writ petition. Leaned counsel for the petitioner contends that even when the appeal ﬁled against the order of the Deputy Commissioner, Commercial Taxes, is pending before the Sales Tax Appellate Tribunal, the 2 nd respondent is not justiﬁed in rejecting the stay application. He, therefore, prayed that the writ petition be allowed and the impugned order be set aside. We have gone through the record. We feel that ends of justice would have been met if stay was granted pending appeal subject to deposit of certain amount. Accordingly, there shall be stay of recovery of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax within a period of eight weeks from today. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal. If any amount has already been paid by the petitioner, the same shall be given credit to. The Writ Petition is accordingly disposed of. No costs. ___________________ T. MEENA KUMARI,J DATE: 6th September, 2008 __________________________ RAMESH RANGANATHAN,J Note: Furnish c.c. in three days B/o pnb