IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY THE FOURTEENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.5499 of 2008 Between: M/s. Andhra Pradesh State Cooperative Marketing Federation Limited, 5-9-58/B, 7th Floor, Parishram Bhawan, 0Basheerbagh, Hyderabad-500 004 Rep. by its General Manager, Mr. G. Thirupal. ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU Abids Division, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Secunderabad Division, Hyderabad. 3 The Joint Commissioner (CT) Legal, A.P. Hyderabad. 4 The Commercial Tax Officer, Basheerbagh Circle, Hyderabad. 5 The Manager, State Bank of India, Basheerbagh Branch, 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 a writ of Certiorari or any other appropriate writ or order or direction quashing the notice of the 4th Respondent notice dt. 12-3-2008 to the petitioner's Banker, the 5th Respondent for recovery of the balance disputed tax of Rs. 1,01,81,155/- under Section 29 of the APVAT Act pending disposal aof the appeal before the Sales Tax Appellate Tribunal, as illegal, arbitrary and contrary to law and set aside the same and further direct the 1st Respondent to dispose of the representation filed under Rule 60 of the APVAT Rules on 11-3-2008 pass Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{VSMI} THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.5499 of 2008 ORDER: (per Hon’ble Sri Justice B,Prakash Rao) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. The controversy is that pending an appeal, application for stay was dismissed by the competent authority. The learned counsel for the petitioner submitted that though the petitioner paid substantial amount i.e. Rs.81 lakhs and odd, however no orders have been passed and yet the 4th respondent issued notice dated 12.03.2008, demanding balance disputed tax of Rs.1,01,81,155/-, which is illegal and arbitrary. 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 direct that there shall be stay of recovery till disposal of appeal, subject to the payment of half of the disputed tax liability by the petitioner within a period of four weeks from today. For four weeks, there shall be an unconditional stay and the stay shall continue till disposal of the appeal, provided the amount is deposited within four weeks. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal. Subsequently, the notice dated 12.03.2008 issued by the 4th respondent shall stand suspended pending disposal of the 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. ____________________ B.PRAKASH RAO,J ___________________ C.Y.SOMAYAJULU.J Dated: 14.03.2008 Dsr Note: Issue order by wire at party’s costs B/o Dsr ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Assistant Commissioner (CT) LTU Abids Division, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Secunderabad Division, Hyderabad. 3 The Joint Commissioner (CT) Legal, A.P. Hyderabad. 4 The Commercial Tax Officer, Basheerbagh Circle, Hyderabad. 5 The Manager, State Bank of India, Basheerbagh Branch, Hyderabad. 6.2CCs to 7.2CD copies