IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SIXTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO : 6434 of 2008 Between: M/s. Sri Tulasi Agencies, Kamsali Street, Nellore, Rep. by its Proprietrix K.Neelima S/o.P.V.Suresh Babu Nellore District. ..... PETITIONER AND 1 The Joint Commissioner of Commercial Taxes, Office of Commissioner of Commercial Taxes, Commercial Taxes complex, M.J. Road, Nampally, Hyderabad. 2 The Deputy Commissioner (CT) Nellore Division, Nellore. 3 The Commercial TAx Officer, No.III, Nellore, Nellore District. .....RESPONDENT(S) 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 to issue an appropriate writ, order or direction particularly in the nature of Writ of Mandamus declaring the action of the 1st Respondent in rejecting the stay petition filed seeking stay of the disputed tax of Rs.2,89,042/- for the assessment year 2003-04 pending appeal before Sales Tax Appellate Tribunal, Visakhapatnam by its order dated 26.2.2008 in CCTs Ref.No.LV (4)/1024/2008 as illegal, arbitrary, unjust, improper and contrary to the judgment of the Sales Tax Appellate Tribunal delivered in T.A.No.816/05 and Batch dated 17.10.07 which is binding on the 1st Respondent as per the Full Bench Judgment of this Hon'ble Court reported in 136 STC P.586 and consequently forbear the 3rd Respondent from taking any coercive steps pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam and grant such other relief or reliefs as are deemed to be fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.M.V.J.K.KUMAR Counsel for the Respondents: SRI K.RAJI REDDY, SPECIAL STANDING COUNSEL FOR COMMERCIAL TAXES. The Court made the following : THE HON'BLE MR JUSTICE B.PRAKASH RAO AND THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.6434 of 2008 ORDER: (Per Hon’ble Sri Justice B.Prakash Rao) Heard Sri M.V.J.K. Kumar, learned Counsel for the petitioner and Sri K. Raji Reddy, learned Special Standing Counsel for Commercial Tax, who takes notice on behalf of the respondents, and at their request, the main writ petition itself is taken up for disposal. 2. The petitioner herein is aggrieved against the orders of not grating stay pending substantive appeal on the file of the Sales Tax Appellate Tribunal. 4. Having heard the learned Counsel and on perusal of the material on record, since substantial appeal is pending involving several substantial questions, we are refraining from expressing any opinion on the merits of the case, but it is suffice, in the interest of justice, to grant stay subject to certain conditions. 5. This writ petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing half of the disputed tax within a period of six weeks from today. The amounts, if any, paid already shall be given credit to. The appeal shall be disposed of on merits after giving notice and opportunity. There shall be no order as to costs. __________________ B.PRAKASH RAO, J. __________________ C.Y.SOMAYAJULU, J. Date:26.03.2008. GS ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1.2CCs to 2.2CD copies Form-NIC-OGS/WP{KURR}