THE HON’BLE SRI JUSTICE D.S.R.VARMA AND THE HON’BLE SRI JUSTICE V.ESWARAIAH WRIT PETITION No.36 of 2009 ORDER: (per the Hon’ble Sri Justice D.S.R.VARMA) It is the case of the petitioner that it is a registered dealer under the A.P. Value Added Tax Act, 2005, doing business in automobiles and their parts and accessories, sales and service, and is an authorized dealer for Hyundai Motor Limited. For the tax period 2005-06, the Assistant Commissioner (C.T.) (L.T.U), Panjagutta Division, 2nd respondent herein passed an assessment order in Form VAT 305, dated 29.11.2008, assessing the petitioner to a net turnover of Rs.39,14,185/- and imposing tax thereon amounting to Rs.4,89,273/-. Aggrieved by the same, the petitioner filed appeal No.PV/97/2008-2009 before the Appellate Deputy Commissioner (C.T.), Panjagutta Division, 1st respondent herein, on 24.12.2008 and the same is pending. In that appeal, a stay application was filed seeking stay of collection of the disputed tax of Rs.4,89,273/-. However, the 1st respondent by the impugned order dated 30.12.2008 rejected the said application. As the appeal is pending before the 1st respondent, we are of the opinion that it is just and proper to grant stay of recovery of 50% of the unpaid disputed tax. Having regard to the facts and circumstances of the case, the writ petition is disposed of, granting stay of recovery of the disputed tax subject to the condition of the petitioner depositing half of the disputed tax within a period of four weeks from today, pending disposal of appeal, after giving credit to the amounts already paid towards the tax. There shall be no order as to costs. ________________ (D.S.R.VARMA, J) ________________ (V.ESWARAIAH, J) DATE: 07.01.2009 JSU/MAS/VGB THE HON’BLE SRI JUSTICE D.S.R.VARMA AND THE HON’BLE SRI JUSTICE V.ESWARAIAH WRIT PETITION No.36 of 2009 (Order of the Bench delivered by the Hon’ble Sri Justice D.S.R.VARMA) Date: 07.01.2009