IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE SECOND DAY OF MAY 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.8504 of 2008 Between: M/s.Jakhotia Plastis (P) Limited, Plot No.43/A & 44/A/2 Phase -I,IDA Jeedimetla, Ranga Reddy District, rep.by its Managing Director, Sri.Omprakash Jakhotia. ...PETITIONER AND 1 The Commercial Tax Officer, Jeedimetla Circle Hyderabad 2 The Appellate Deputy Commissioner (CT), Hyderabad Rural Divisional, Hyderabad. 3 The Additional Commissioner (CT) Legal, O/o. the Commissioner of Commercial Taxes, A.P., Hyderabad. ...RESPONDENTS 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 issue an appropriate writ order or direction more particularly a writ in the nature of writ of mandamus declaring the order of Additional Commissioner (CT) Legal, O/o. the Commissioner of commercial Taxes, AP Hyderabad in CCTs. Ref.No.L-III(4)/486/2007 dated 12.2.2008 (Ex.P1) as illegal, arbitrary, fanciful and accordingly set aside the same and interdict the Commercial Tax Department from enforcing recovery of the amount in pursuance of the order of the Commercial Tax officer dated 4.12.2004 during the pendency of appeal in TA.No.649 of 2005 before the Sales Tax Appellate Tribunal. Counsel for the Petitioner: MR.S.CHAKRAPANI Counsel for the Respondents: GP FOR COMMERCIAL TAX 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.8504 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders of not granting stay and issuing garnishee notice pending appeal on the file of the Sales Tax Appellate Tribunal. Having heard the learned counsel and on perusal of the material on record, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing one-fourth of the disputed tax within a period of six weeks from today. The amounts, if any, paid already shall be given credit to. The impugned garnishee notice shall stand suspended till the disposal of the appeal. The appeal shall be disposed of on merits after giving notice and opportunity to both the sides. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 2nd May 2008 RRB