IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTIETH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI JUSTICE B.PRAKASH RAO and THE HON'BLE SRI JUSTICE P.SWAROOP REDDY WRIT PETITION NO : 10198 of 2009 Between: M/s. S.S. Promoters Tenali, Rep. by its Proprietor K. Sreeramachandra Murthy S/o. Chandrasekhara Rao, aged 49 yrs, Guntur District. ... PETITIONER AND 1 The Joint Commissioner of Commercial Taxes (Legal) Office of the Commissioner of Commercial Taxes, Commercial Taxes Complex, M.J. Road Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT) 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 impugned Proceedings of the Joint Commissioner of CT (Legal) Hyderabad dt. 28-4-2009 served on the petitioner on 12-5-2009 in CCT's Ref.No. LV/4/218/2009 rejecting the stay for collection of the disputed tax for the assessment order 2001-02 during the pendency of the appeal of the petitioner on the file of the Sales Tax Appellate Tribunal, Visakhapatnam in respect of adoption of the sales made by the distributor of a manufacturer namely M/s. Sri Suvarna Distributors for levy of tax on the petitioner as illegal, arbitrary unlawful and contrary to the Judgment by this Honourable Court reported in 46 APSTJ 16 and as also the impugned notice of attachment dt. 23-3-09 served on the petitioner on 30-4-2009 issued by the Deputy Commissioner of Commercial Tax Officer-II, Tenali as illegal and without authority of law and direct the respondents not to take any coercive measures for recovery of the tax in dispute pending disposal of the appeal on the file of STAT Tribunal, Visakhapatnam. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondents .: SPL GP FOR TAXES The Court made the following : HON’BLE SRI JUSTICE B.PRAKASH RAO AND HON’BLE SRI JUSTICE P. SWAROOP REDDY WRIT PETITION No. 10198 of 2009 ORDER: (Per Sri B. Prakash Rao,J) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. With the consent of the learned counsel for the parties, the writ petition itself is heard and disposed of finally. The petitioner filed the present writ petition seeking a writ of Mandamus to declare the proceedings of the Joint Commissioner of Commercial Taxes (Legal) Hyderabad dated 28.4.2009 in rejecting the stay application during the pendency of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam, as illegal and arbitrary. It is stated that the appeal filed against the assessment order is still pending before the Sales Tax Appellate Tribunal, Visakhapatnam and the 1st respondent without taking into consideration the said fact has dismissed the stay application by the impugned order. Having regard to the same, we feel that interest of justice would be met if stay is granted pending appeal, subject to the petitioner depositing 50% of the disputed tax, pending disposal of the appeal. The writ petition is accordingly disposed of granting stay subject to the condition of the petitioner depositing half of the demanded amount, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam, within a period of six weeks from today. It is needless to mention that the amount, if any, deposited shall be given credit to. Further, the Sales Tax Appellate Tribunal is directed to dispose of the appeal in accordance with law after hearing both the parties. ___________________ B. PRAKASH RAO,J DATE: 20th May, 2009 _____________________ P. SWAROOP REDDY,J Ks/pnb