IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FOURTH DAY OF JANUARY 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 : 7037 of 2008 Between: M/s. Sri Sai deva Traders, Giddalur, Prakasam District Rep. by its Proprietor Mr.Kota Tirupala Cherry S/o.Kota Venkata Swamy ..... PETITIONER AND 1 The Joint Commissioner (CT) Legal, A.P., Hyderabad. 2 The Commercial Tax Officer, Podili, Prakasam District. 3 The Commercial Tax Officer, Markapur, Prakasam District. .....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 to issue Writ of Mandamus or any other appropriate writ or order or direction declaring the action of the 1st respondent in rejecting the stay application by proceedings dated 18.12.2007 in CCT Ref.NoLV(4)/755/2007 as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputed demand of Rs.64,649/- and Rs.11,330/- for the assessment years 2000-01 and 2001-02 under CST Act, pending disposal of the appeals before the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam and pass such other order or orders. Counsel for the Petitioner:MR.M.V.PAVAN KUMAR Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (per Hon’ble Sri Justice B.Prakash Rao) Heard Sri M.V.Pavan Kumar, learned counsel for the petitioner and Sri K.Raji Reddy, learned Special Standing Counsel for Commercial taxes, and at their request, the writ petition itself is taken up for disposal at the stage of admission. The petitioner herein is aggrieved against the order 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 and since the appeal is pending, it would suffice, in the interest of justice, to grant stay pending disposal of the appeal, on condition of the petitioner depositing half of the disputed tax within a period of six (6) 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 sides. The Writ Petition is, accordingly, disposed of. However, in the circumstances, without costs. _____________________ B. PRAKASH RAO, J Date:01-04-2008 ____________________ C.Y.SOMAYAJULU, J Usd To 1 The Joint Commissioner (CT) Legal, A.P., Hyderabad. 2 The Commercial Tax Officer, Podili, Prakasam District. 3 The Commercial Tax Officer, Markapur, Prakasam District. 4 Two CD copies.