IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTIETH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GHULAM MOHAMMED and THE HON'BLE MR JUSTICE B.SESHASAYANA REDDY WRIT PETITION NO : 25529 of 2008 Between: M/s. Kamineni Hospitals (P) Ltd. Rep by its Manager-Accounts, J.K. Vishwanadham, S/o. J. Satyanarayana Murthy, Aged 45 years, R/o. Hyderabad. ..... PETITIONER AND 1 The Asst. Commissioner (CT) - II, Saroornagar Divisional at Manoranjan Complex, M-4 Block, M.J. Road, Hyderabad. 2 The Appellate Deputy Commissioner (CT)-II, Hyderabad Rural Division at Manoranjan Complex, M-4 Block, M.J. Road, Hyderabad. 3 The Additional Commissioner (CT), Legal, Hyderabad at Manoranjan Complex, M-4 Block, M.J. Road, Hyderabad. 4 The Commercial Tax Officer, Saroornagar Circle at Manoranjan Complex, M-4 Block, M.J.Road, 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 may be pleased to issue a writ, order or direction more particularly one in the nature of a writ of Mandamus or any other appropriate writ order or direction of the like nature declaring the impugned orders dated 29.10.2008 passed by the 2nd respondent in No.S/55/2007-2008-VAT [Ex-P5] as illegal, arbitrary, un- constitutional and without jurisdiction. Counsel for the Petitioner: MR.E.AJAY REDDY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : ORDER (PER HON’BLE SRI JUSTICE GHULAM MOHAMMED): This writ petition has been filed by the petitioner seeking declaration of the order dated 29.10.2008 passed by the Appellate Deputy Commissioner (CT)-II, Hyderabad Rural Division, Hyderabad-2nd respondent in Appeal No.S/55/2007-2008/VAT, as illegal, arbitrary and unconstitutional. 2. The petitioner herein filed second appeal before the Sales Tax Appellate Tribunal, Hyderabad, assailing the order dated 29.10.2008 passed by the Appellate Deputy Commissioner (CT)-II, Hyderabad Rural Division, Hyderabad-2nd respondent in Appeal No.S/55/2007- 2008/VAT. Pending the second appeal, the petitioner approached this Court invoking the jurisdiction under Article 226 of the Constitution of India with the prayer stated supra. 3. When the writ petition came up for admission, the learned Government Pleader for Commercial Taxes takes notice on behalf of the respondents. 4. Heard learned counsel appearing for the petitioner and learned Government Pleader for Commercial Taxes appearing for the respondents. 5. The learned counsel appearing for the petitioner submits that the petitioner has already paid 50% of the disputed tax and 25% of the penalty pursuant to the order passed by this Court in W.P.No.27603 of 2007 and that if the order passed by the Asst. Commissioner (CT)- II, Saroornagar Division, Hyderabad-1st respondent is allowed to be executed, the very purpose of filing the second appeal would be defeated. 6. The factual aspect of pendency of the second appeal before the A.P. Sales tax Appellate Tribunal is not in dispute. In that view of the matter, there shall be interim stay with regard to recovery of disputed tax and penalty pending the second appeal subject to the petitioner depositing half of the disputed tax and 25% of the disputed penalty within four weeks. The amount already deposited in compliance of the order passed in W.P.No.27603 of 2007 shall be given due credit towards half of the disputed tax and penalty. 7. Subject to the above direction, the Writ Petition is disposed of at the admission stage. No order as to costs. ________________________ JUSTICE GHULAM MOHAMMED __________________________ JUSTICE B.SESHASAYANA REDDY Date:20th November, 2008. cs ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KURR}