THE HON'BLE MR JUSTICE V.ESWARAIAH and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION No.9514 of 2009 ORDER: (per the Hon’ble Sri Justice V. Eswaraiah) It is the case of the petitioner company that against the order of the 2nd respondent dated 05-09-2008 revising the earlier assessment order dated 01- 09-2007 under Section 32(2) of AP VAT Act and demanding payment of a sum of Rs.38,960/- within thirty days, it filed an appeal before the 3rd respondent and the 3rd respondent dismissed the appeal by order dated 31- 12-2008. Aggrieved thereby, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, Hyderabad. Pending disposal of the appeal, the petitioner filed an application for grant of stay before the 5th respondent and the 5th respondent rejected the stay application by the impugned order dated 17-02-2009. Questioning the same, this writ petition is filed. Heard both the counsel. The learned counsel for the petitioner company fairly submitted that his client was not keen on pressing the challenge made to the vires of Rule 59 of the APVAT Rules at this stage as it’s appeal is pending. As the revised assessment order itself is the subject matter of the appeal before the Sales Tax Appellate Tribunal and having regard to the facts and circumstances of the case, we are of the opinion that it is just and proper to grant stay of collection of the disputed tax pending disposal of the appeal. Accordingly, the writ petition is disposed of granting stay of collection of the disputed tax pending disposal of the appeal, subject to the condition that the petitioner deposits half of the disputed tax within four weeks from today. Any amount already paid/deposited by the petitioner shall be given due credit while computing the amount payable under this order. There shall be no order as to costs. ________________ V.ESWARAIAH, J __________________ SANJAY KUMAR, J Date: 01-05-2009 Prv