IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY EIGHTH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI JUSTICE B.PRAKASH RAO and THE HON'BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No. 10454 of 2009 Between: M/s. Shiva Shankar Enterprises Gooty, Anantapur District, represented by its Proprietor Mr.M.Virupaksh Reddy. ..... PETITIONER AND 1 The Commercial Tax Officer, Guntakal, Anantapur District. 2 The Deputy Commissioner, Anantapur Division. 3 The Additional Commissioner (CT) (Legal), 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 may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus declaring the action of the 1st respondent in proceeding to collect the disputed tax vide demand notice dt. 25.04.2009 (received on 21.05.2009) pursuant to the revision order passed by the 2nd respondent dated 03.02.2009 during the pendency of stay application before 3rd respondent as illegal, void and arbitrary and further direct the respondent Authorities not to recover the disputed tax during the pendency of appeal before the Hon'ble Sales Tax Appellate Tribunal. Counsel for the Petitioner:MR.P.N.SUNIL KUMAR REDDY 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 SANJAY KUMAR WRIT PETITION No. 10454 of 2009 ORDER: (Per Sri B.Prakash Rao) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes and with their consent, the writ petition itself is disposed of. Aggrieved by the action of the first respondent in proceeding to recover the disputed tax vide impugned notice dated 25.04.2009 during the pendency of stay application before the third respondent, the petitioner filed this writ petition. Having heard the counsel, we deem it appropriate that interest of justice would be met if stay is granted pending appeal, subject to the petitioner depositing 50% of the disputed tax amount. The writ petition is disposed of granting stay subject to the condition of the petitioner depositing 50% of the disputed tax amount, pending disposal of the appeal, within a period of six weeks from today. Needless to mention that the amount, if any, deposited shall be given credit to. Further, the Andhra Pradesh Sales Appellate Tribunal is directed to dispose of the appeal in accordance with law after hearing both the parties. B.PRAKASH RAO,J SANJAY KUMAR,J Dt.28.05.2009 Note:Wire at party’s cost Bo Usd/vv