IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY SEVENTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM AND THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO.25988 OF 2008 Between: M/s. K.K. Printers Rep. by its Proprietor Kothapet, Chirala, Guntur Dist. ..... PETITIONER AND 1 Commercial Tax Officer, Chirala, Guntur District. 2 Appellate Deputy Commissioner (CT), Guntur. 3 Joint Commissioner (CT) (Legal) , O/o. The Commissioner of Commercial Taxes, 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 any appropriate Writ, order or direction more particularly a Writ of Mandamus and grant Stay of collection of the balance of disputed tax of Rs.6,47,035/- from the petitioner and issue any other Writ, order or direction as this Hon'ble may be pleased to deem fit and proper. Counsel for the Petitioner:MR.DANTU.SRINIVAS Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO.25988 OF 2008 O R D E R (Per Sri Justice P.V.Sanjay Kumar) Aggrieved by the refusal of a stay pending disposal of the petitioner’s statutory appeal, the present writ petition is filed. The petitioner was subjected to revised assessment under the APGST Act, 1957, for the Assessment Year 2002-03 and was held liable to pay tax to the tune of Rs.8,62,714/- by the order dated 15.10.2008 passed by the Joint Commissioner, (CT) (Legal), O/o. the Commissioner of CT, AP., Hyderabad. Challenging the same, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, Visakhapatnam. The Tribunal is not expowered by the statute to stay the collection of the disputed tax pending the disposal of the appeal. Hence, this writ petition. Considering the fact that the petitioner’s substantive statutory appeal is pending adjudication on the file of the appellate authority, we are of the view that this petition for stay filed by the petitioner can be considered by imposing suitable terms. This writ petition is accordingly disposed of at the stage of admission, directing the stay of collection of the disputed tax pending disposal of the appeal filed by the petitioner, subject to the condition that the petitioner deposits 50% of the disputed tax of Rs.8,62,714/- to the credit of the CTO, Chirala, Guntur District, within a period of six weeks from the date of receipt of a copy of this order. Needless to state, any amount already paid by the petitioner towards the disputed tax shall be given due credit while computing the amount to be deposited under this order. In the event of default of the deposit as directed above, the stay granted herein shall stand dissolved. There shall be no order as to costs. _______________________ GODA RAGHURAM, J. _________________________ P.V.SANJAY KUMAR, J. 27th NOVEMBER, 2008 PGS/VGSR ( ) THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO.25988 OF 2008 (Per Sri Justice P.V.Sanjay Kumar) 27th NOVEMBER, 2008