THE HONOURABLE MRS. JUSTICE T. MEENA KUMARI AND THE HON’BLE MR. JUSTICE RAMESH RANGANATHAN WRIT PETITION No. 20127 of 2007 ORAL ORDER: (Per T. Meena Kumari, J) The Writ Petition is ﬁled seeking a direction to the 1st respondent restraining him from taking any coercive steps for recvery of disputed tax of Rs. 9,65,093/- for the tax periods December, 2005 to March, 2006, April, 2006 to March, 2007 and April, 2007 to January, 2008, pursuant to the Order of the 2nd respondent dated 1.8.2008, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench at Visakhapatnam. The learned counsel for the petitioner submits that the petitioner has preferred a stay petition before the 2nd respondent and the same was dismissed. The learned counsel for the petitioner further submits that he ﬁled further appeal before the Sales Tax Appellate Tribunal and the 1st respondent is insisting for payment of the disputed tax of Rs. 9,65,093/- and the stay petition was dismissed by the 2nd respondent vide orders dated 23.6.2008. Challenging the said order of dismissal, the present Writ Petition has been ﬁled. It is further submitted by the learned counsel for the petitioner that if no stay is granted, 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 disputed tax of Rs. 9,65,093/- pending disposal of the appeal before the Sales Tax Appellate Tribunal. Accordingly, the Writ Petition is disposed of. However, pending disposal of the appeal before the Sales Tax Appellate Tribunal, stay is granted subject to payment of 50% of the disputed tax of Rs. 9,65,093/- and the same shall be deposited before the 1st respondent within a period of eight weeks from the date of receipt of a copy of this order. 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 16.9.2008 CHV