IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI JUSTICE V.ESWARAIAH and THE HON'BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO : 6596 of 2009 Between: M/s. Mahalakshmi Jewellers Shop Nos. 81 to 83, Swarnalok Complex Opp. Apsara Theatre, Governorpet, Vijayawada Rep. by its Proprietor Mr. Dilip Kumar ..... PETITIONER AND 1 The Deputy Commercial Tax Officer Autonagar Circle, Vijayawada. 2 The Commercial Tax Officer Governorpet Circle, Vijayawada. 3 Sales Tax Appellate Tribunal Additional Bench, Visakhapatnam, Rep. by its Secretary 4 The Principal Secretary Revenue Department (Commercial Taxes) Secretariat, Hyderabad. .....RESPONDENT(S) 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 a) Praying the Hon'ble Court to declare that the Rule 59 of A.P. VAT Rules, 2005 is ultra virus to Section 2(4) of the A.P. VAT Act b) Praying the Hon'ble Court to declare that Passing a composite order both for tax and penalty by the 1st respondent vide orders dt. 3-2-2006 is contrary to the decision of this Hon'ble Court. c) praying the Hon'ble Court to declare that the order in rejecting the stay application without considering all the contentions of the petitioner amounts to in violation of principles of natural justice and rule of law and consequently grant stay of collection disputed tax of Rs. 1,54,824/- for the period 1-4-2005 to 23-12- 205 pursuant to the orders dt. 9-2-2009 in TMP NO. 90 of 2008 in T.A.No. 407 of 2008 of Sales Tax Appellate Tribunal, Pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam in T.A.No. 407 of 2008. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : ORDER: (Per Sri V.Eswaraiah, J.) Heard the counsel. It is stated that as against the order of the Joint Commissioner (Commercial Taxes) Legal, Hyderabad, dated 12.8.2008, setting aside the order of the Appellate Deputy Commissioner (CT), Vijayawada, dated 7.10.2006 and restoring the order of the Deputy Commercial Tax Officer to the extent of the levy of tax of Rs.1,50,345/- and Rs.4,479/- on the suppressed turnover, the petitioner filed an appeal before the Sales Tax Appellate Tribunal, Visakhapatnam. The Sales Tax Appellate Tribunal by order dated 9.2.2009 granted stay of collection of penalty only, subject to the payment of 25% of the disputed penalty. So far as the collection of disputed tax is concerned, this writ petition is filed and the petitioner also questions the vires of Rule 59 of A.P.VAT Rules. However, the petitioner is not pressing the said prayer questioning the validity of Rule 59 of A.P.VAT Rules. As the appeal filed against the order of the Joint Commissioner (CT) Legal, Hyderabad is pending before the Sales Tax Appellate Tribunal, Visakhapatnam, without going into the merits of the case, we are of the opinion that it is just and proper to grant stay of collection of the disputed tax, subject to payment of 50% of the disputed tax within a period of four weeks from today. The writ petition is accordingly disposed of granting stay of collection of the amount due subject to payment of 50% of the disputed tax within a period of four weeks from today, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam. The amount paid, if any, may be given due credit. The writ petition is disposed of accordingly. No order as to costs. ________________ V.ESWARAIAH, J. ________________ SANJAY KUMAR, J. 31.3.2009 Note: Issue copy by tomorrow B.O. kpr