THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NOs.21282 AND 21306 OF 2009 21-10-2009 BETWEEN; M/s.Peddi Srinivasa Reddy ...Petitioner vs. Additional Commissioner (CT) Legal, Hyderabad and two others ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NOs.21282 AND 21306 OF 2009 ORAL COMMON ORDER: (Per GR,J) These writ petitions are filed by the same petitioner assailing tw orders of the 1st respondent both dated 01-03-2008 rejecting th application of the petitioner for grant of stay of collection of the disputed ta of Rs.2,27,201/- and Rs.1,03,572/- for the assessment years 2001-02 an 2002-03 respectively, under the A.P.GST Act,1957 pending disposal of th main appeals before the STAT, Hyderabad. The petitioner is a registered dealer under the APGST Act,1957 an now under the A.P.VAT Act,2005. Earlier, he was on the rolls o Commercial Tax Officer, Jangaon and on revision of jurisdiction is on th rolls of CTO, Fort Road Circle-the 3rd respondent. Th petitioner is in the business of carrying on works contracts and ha executed road and other civil works during the assessment years i question. The 3rd respondent passed orders of assessment on 26-04-200 and 10-08-2004 respectively for the assessment years in question assessing the petitioner to tax @ Rs.4,45,258/- and Rs.4,68,256/ The 2nd respondent revised the orders of assessment passed b the 3rd respondent and proposed to levy an additional tax o Rs.2,73,921/- and Rs.2,73,940/- respectively. The petitioner’s objection to these proposals were rejected by the 2nd respondent by the order dated 17-03-2007 and 13-12-2006 respectively. The 3rd responden consequently issued demand notices on the basis of the orders on revisio passed by the 2nd respondent, by demand notices dated 02-04-2007 an 30-12-2006. The petitioner preferred appeals before the STAT, Hyderaba after depositing the pre-deposit mandated by the provisions of the Act an approached the 1st respondent for grant of stay pending its appeals befor the STAT in respect of the assessment years 2001-02 and 2002-2003 These applications for stay were rejected by the 1st respondent. Thu arise these writ petitions. Since the appeals are pending before the STAT, Hyderabad, we d not undertake a detailed analysis of the contentions urged by the petitione on merits. Suffice it to record that the petitioner has an eminently arguabl position, which is more appropriately addressed at the hearing of th appeals before the STAT. As the petitioner asserts to have deposited 25% of the disputed tax (as assessed by the revisional orders of the 2nd respondent), as pr deposit while preferring appeals before the STAT, we consider appropriate to dispose of the writ petitions granting stay of the levy an demand of the disputed tax as assessed by the 1st respondent in respec of the two assessment years on condition that the petitioner deposits 50% of the disputed tax after taking credit for any amounts already deposited i respect of each of the assessment periods. On such deposit within four(4 weeks from today, the stay granted hereby shall ensure pending disposa of the appeals. In default of the deposit within the time stipulated, the sta granted hereby shall be deemed to have been dissolved without furthe reference to this Court. Accordingly the writ petitions are disposed of after hearing the learne Special Government Pleader for Commercial Taxes. In the circumstances there shall be no order as to costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 21st OCTOBER 2009. TSNR