IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SEVENTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No.26656 of 2008 Between: M/s. Venkateswara Petro Chemicals (P) Ltd., 8-157, Venkateswara Complex, Beside RTC Bus Stand, GNT Road, Gannavaram, Krishna District, rep. by its Manager Mr.M.Ravi Shankar. ..... PETITIONER AND 1 The Commercial Tax Officer, Vuyyuru Circle, Krishna District. 2 The Appellate Deputy Commissioner (CT), Vijayawada Division, Vijayawada. 3 The Joint Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, A.P., 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 to issue Writ of Mandamus or any other appropriate writ or order or direction declaring that the action of the 3rd respondent rejecting the stay application in CCT's Ref.No.LV(2)/689/2008, dated 31.10.2008 for the assessment year 2001-02 as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant stay of collection of total disputed tax of Rs.3,05,434/- for the assessment year 2001-02 under the A.P.G.S.T. Act, pending disposal of the appeal before the 2nd respondent and pass such other order or orders. Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{KURR} THE HON'BLE MR JUSTICE V.ESWARAIAH & THE HON'BLE MR JUSTICE K.C. BHANU WRIT PETITION No.26656 of 2008 ORDER: (per Hon’ble Sri Justice V.Eswaraiah) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. It is stated that against the provisional assessment order No.3033/03-04 (APGST) (Revised), dated 03.11.2007, demanding to pay the tax of Rs.2,92,708/-, the petitioner filed an appeal before the 2nd respondent-appellate authority along with stay application and the appellate authority dismissed the stay application by order dated 08.09.2008 in Appeal No.VJAII/137/07-08. Aggrieved by the said order, the petitioner filed a revision before the 3rd respondent-revisional authority and the 3rd respondent-revisional authority also dismissed the revision by order dated 31.10.2008 in CCT’s Ref.No.LV(2)/689/2008. Questioning the same, this writ petition has been filed seeking to grant of stay for collection of disputed levy of tax of Rs.3,05,434/- for the assessment year 2001-02 pending disposal of the appeal before the 2nd respondent. Having heard the learned counsel, we feel that the interests of justice would have been met if stay was granted pending appeal, subject to deposit of half of the liability. Therefore, we set aside the order of the authority and direct that half of the disputed tax liability shall be paid by the petitioner within a period of six weeks from today. For six weeks, there shall be an unconditional stay and stay shall continue till disposal of the appeal, provided the amount is deposited within the stipulated time. The deposit of amount shall be without prejudice to the rights of the petitioner in appeal. If any amount has already been paid by the petitioner, the same shall be given credit. The Writ Petition is, accordingly, disposed of. No order as to costs. ____________________ V.ESWARAIAH,J ________________________ K.C. BHANU,J Dated: 17.12.2008 Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Vuyyuru Circle, Krishna District. 2 The Appellate Deputy Commissioner (CT), Vijayawada Division, Vijayawada. 3 The Joint Commissioner (CT) Legal, Office of the Commissioner of Commercial Taxes, A.P., Hyderabad. 4.2CCs to 5.2CD copies