IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH 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 : 25713 of 2008 Between: M/s.Qual Core Logic Ltd., 7-145,Habsiguda,Hyderabad-500007 District-Hyderabad, rep.by its Finance Manager K.L.Koteswara RAo ..... PETITIONER AND 1 The Appellate Deputy Commissioner (CT), Hyderabad Rural Division, V Floor, CCT Complex, Opp:Gandhi Bhavan Nampally,Hyderabad 2 The Commercial TAx officer, Nacharam circle, Saroornagar Division, 3rd floor, M4 Blcok, Manoranjan complex,Nampally,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 to issue a writ or direction more particularly one in the nature of writ of mandamus declaring the impugned order dated 14.11.2008 passed by the 1st respondent in Appeal No.S/22/2008-09 VAT as illegal, arbitrary, unjust and contrary to the facts and law and to pass Counsel for the Petitioner:MR.S.R.R.VISWANATH Counsel for the Respondent No.: 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 W.P.No. 25713 of 2008 Oral Order: (Per: GR, J) The 2nd respondent assessed the petitioner to tax under the provisions of the Central Sales Tax Act, 1956 for the year 2005-2006 and directed collection of the disputed tax amount of Rs.26,57,577-00; thereagainst the petitioner preferred an appeal to the 1st respondent and along therewith applied for stay of collection of the disputed tax. The 1st respondent by the order dated 14-11-2008 impugned, rejected the application for grant of stay of collection of the disputed tax component. Aggrieved whereby the writ petition is instituted. After hearing the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax, this Court considers it appropriate that the petitioner ought to have been granted stay of collection of the disputed component of tax on terms. Accordingly there shall be stay of collection of the disputed tax component of Rs.26,57,577- 00 subject to the petitioner depositing 50% (fifty per cent) of the disputed tax amount to the credit of the 2nd respondent within a period of six (6) weeks from today after taking credit for payments, if any, already paid. In default of the deposit as directed above, the stay granted herein shall stand dissolved. The writ petition is so disposed of at the stage of admission. No costs. ____________________ GODA RAGHURAM, J _________________________ P.V. SANJAY KUMAR, J Dated: 26-11-2008 Pvks