IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY THIRD DAY OF APRIL 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.9055 of 2008 Between: M/s.B.L.Commercial Corporation, Tenali, rep.by its Proprietrix A.Bhagyalakshmi, W/o.A.Krishna Prasad, Guntur District. ...PETITIONER AND 1 The Joint Commissioenr of Commercial Taxes, Legal (FAC) office of Commissioner of Commercial Taxes, CT Complex, M.J.Road, Nampalli Hyderabad. 2 The Appellate Deputy Commissioner (CT), FAC., Guntur Division, Guntur. 3 The Commercial Tax officer, Gandhi Chowk Tenali, Guntur 4 The Deputy Commercial Tax officer, Gandhi Chowk Tenali, Guntur District. ...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 an appropriate writ order or direction particularly in the nature of writ of mandamus declaring the action of the 1st respondent in dismissing the stay petition filed by the petitioner seeking for stay of the collection of the disputed tax of Rs.61,330/- pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam as illegal, arbitrary, unjust improper and contrary to section 3(b) of the Central Sales Tax Act 1956 and alternatively to set aside the Form No.IV notice issued by the 4th respondent dated 24.1.2008 in GI.No.11045/DCTO-I and forbear the 3rd and 4th respondents from collecting the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam and grant such other relief or reliefs as are deemed to be fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.M.V.J.K.KUMAR Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.9055 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders 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, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing half of the disputed tax within a period of six 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 the sides. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 23rd April 2008 Note: Wire at party’s cost B/O RRB