IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIRST DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8779 of 2008 Between: M/s. Sheetal Refineries Pvt. Ltd., 7-4-135/1, Ganganpahad Ranga Reddy District, rep by its Director, Mr. Jitender Kumar Agarwal. ...PETITIONER AND 1 The Commercial Tax Officer, Special Commodities Circle, Hyderabad. 2 The Deputy Commissioner (CT), Saroornagar Division, Hyderabad. 3 The Additional Commissioner (CT) Legal Andhra Pradesh, Nampally, Hyderabad. ...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 issue a writ, order or Direction more especially one in the nature of writ of mandamus to set a side the impugned order passed by the 3rd respondent in CCT's Ref. No. LIII(4)/811/2007 dated 28-03-2008 by consequently directing the 1st respondent not to take any coercive steps for recovery of disputed penalty for the assessment year 2001-2002 pending disposal of the main Appeal in Ta no. 192/2007 before the state, Hyderabad under CST act filed against the demanded tax, and pass such other order or orders. Counsel for the Petitioner: MR.B.CHANDRASEN REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8779 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders of not granting stay and issuing garnishee notice pending appeal on the file of the Sales Tax Appellate Tribunal. Having heard the learned counsel and on perusal of the material on record, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing 25% of the disputed tax within a period of eight weeks from today. The amounts, if any, paid already shall be given credit to. The impugned garnishee notice shall stand suspended till the disposal of the appeal. Having regard to the urgency expressed on behalf of the petitioner, the Tribunal shall dispose of the appeal on merits after giving notice and opportunity to both the sides as expeditiously as possible not later than three months from the date of receipt of a copy of this order. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 21st April 2008 RRB