IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FOURTH DAY OF JANUARY 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 : 7041 of 2008 Between: Smt. Vatti Sundari W/o V.A. rEddy Piduguralla, Guntur district. ..... PETITIONER AND 1 The Commercial Tax Officer, Piduguralla, Guntur District. 2 The Deputy Commercial Tax Officer, Piduguralla, Guntur District. .....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 approprite writ, order or direction particularly in the nature of Writ of Certiorari after calling for the connected records relating to T.A. Nos. 373 and 374/2007 on the file of the Learned Sales Tax Appellate Tribunal, Additional bench visakhapatnam heard and posted 18-08-2008 by holding the disposal of such appeals beyond the comprehension of any assessee including me on account of non availability of properly constituted Tribunal due to retirement of the then Chairman on 29-02-2008 leading to recovery of the disputed tax in such appeals by coercive methods as illegal, arbtirary, unfair, improper and contrary to principles of natural justice and consequently direct the Respondents not to take any sort ofcoercive measures for recovery of the balance of the disputed Taxes relating to assessment year 2003-2004 pending disposal of T.A. Nos. 373/2004 and 374/2004 onthe file of the Sales Tax Appellate Tribunal and grant such other relief or reliefs as are deemed to be fit and proper inthe circumstances of the case. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondent Nos.1 and 2: Spl. SC FOR COMMERCIAL TAX The Court made the following : ORDER: (per Hon’ble Sri Justice B.Prakash Rao) Heard Sri M.V.J.K.Kumar, learned counsel for the petitioner and Sri K.Raji Reddy, learned Special Standing Counsel for Commercial taxes, and at their request, the writ petition itself is taken up for disposal at the stage of admission. The petitioner herein is aggrieved against the order 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 and since the appeal is pending, it would suffice, in the interest of justice, to grant stay pending disposal of the appeal, on condition of the petitioner depositing half of the disputed tax within a period of eight (8) 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. The appeal shall be disposed of on merits after giving notice and opportunity to both sides. The Writ Petition is, accordingly, disposed of. However, in the circumstances, without costs. _____________________ B. PRAKASH RAO, J Date:01-04-2008 ____________________ C.Y.SOMAYAJULU, J Note:Communicate operative portion by wire at party’s cost. B/o usd To 1 The Commercial Tax Officer, Piduguralla, Guntur District. 2 The Deputy Commercial Tax Officer, Piduguralla, Guntur District. 3 Two CD copies