THE HONOURABLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 24264 of 2008 ORAL ORDER: (Per T. Meena Kumari, J) The Writ Petition is ﬁled seeking stay of collection of the disputed tax of Rs. 92,150/- for the assessment period September, 2005 to February, 2007 under the APVAT Act arising in pursuance of the demand notice bearing No. Rc.No.B5/OA/2007-08, dated 18.7.2008, pending appeal before the 1st respondent. The learned counsel for the petitioner further submits that the petitioner has preferred an appeal along with a stay petition before the 1st respondent and the same are pending before the 1st respondent. It is further submitted by the learned counsel for the petitioner that the total amount has been paid, if no stay is granted, pending consideration of the appeal by the 1st respondent, the petitioner would be put to irreparable loss. Heard the learned Spl. Standing Counsel for Commercial Taxes. In view of the facts and circumstances of the case, it would suﬃce if stay is granted subject to payment of 50% of the total amount of disputed tax of Rs. 92,150/-. Accordingly, the Writ Petition is disposed of. However, pending disposal of the appeal before the 1st respondent, stay is granted subject to payment of 50% of the disputed tax of Rs.92,150/- and the same shall be deposited before the 2nd respondent within a period of eight weeks from today. It is made clear that if any amount is already paid by the petitioner towards the disputed tax, the same shall be given credit to the 50% of the tax now to be deposited. _______________________ T. MEENA KUMARI, J _______________________________ RAMESH RANGANATHAN, J 11.11.2008 N.B. C.C. By 12.11.2008 B.O. CHV