IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FOURTH DAY OF NOVEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE VILAS V. AFZULPURKAR WRIT PETITION NO.25646 of 2008 Between: M/s. Sirpur Paper Mills Limited, Sirpur-kaghaznagar, Adilabad District, rep. by its Chief Administrative Officer, Ch.Seetharamaiah, S/o. Late Venkatappaiah Aged 61 years, R/o. Hyderabad. ...PETITIONER AND 1 The Assistant Commissioner (Commercial Taxes) LTU, Abids Division, Hyderabad. 2 The State of Andhra Pradesh, rep. by its Commissioner of Commercial Taxes, Commercial Tax Building, Nampally, Hyderabad. 3 The Appellate Deputy Commissioner (CT), Secunderabad Division, 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 a Writ of Mandamus or any other appropriate Writ, Order or Orders, direction or directions declaring the action of the 3rd respondent in rejecting the Stay Petition filed by the petitioner pertaining to the Assessment year 2007-08 vide Order dated 6.11.2008 without application of mind and in an unreasonable manner as illegal and unsustainable and to issue a consequential direction to the 3rd respondent to decide the Stay Petition afresh and direct the 1st Respondent not to proceed to recover the disputed amount of tax from the petitioner under the Demand Notice dated 19.11.2008 till the disposal of the Stay Petition by the 3rd respondent and pass such other order or orders. Counsel for the Petitioner: MR.V.SRINIVAS 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 VILAS V.AFZUL PURKAR WRIT PETITION NO.25646 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Tax for the respondents. At their request, the Writ Petition itself is taken up for disposal at the admission stage. The grievance of the petitioner is against the recovery being affected pending the substantive appeal on the file of the third respondent, as against the order impugned. Though substantial amounts have been paid, the respondents are proceeding to recover the same. Hence, the Writ Petition. Having heard on either side and on perusal of the material available on record, we are of the view that since the main appeal itself is pending on the file of the third respondent, we refrain to go into the merits or objections raised by the respondents. These are all matters to be gone into in the main appeal. The Writ Petition is, accordingly, disposed of. However, there shall be stay pending the appeal subject to the condition that the petitioner deposits half of the disputed tax within a period of eight {8} weeks from today. It is needless to mention that any amount, which is already paid, shall be given credit to. No costs. _________________ (B.PRAKASH RAO, J) ______________________ (VILAS V.AFZUL PURKAR, J) 24th November 2008 RRB