THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.21765 of 2007 March 22, 2011 Between: M/s.Srihitha Refineries Limited, Vijayawada Represented by its Director, Mr.Dintakurthi Kesava Rao … Petitioner AND The Appellate Deputy Commissioner (CT), Vijayawada And others … Respondents THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.21765 of 2007 ORDER : (Per Hon’ble Sri Justice Ramesh Ranganathan) The order of the second respondent dated 31.7.2007, refusing to grant stay of recovery of the disputed penalty for the years 2002-03 and 2003-04 pursuant to the orders of the first respondent dated 13.7.2006, is under challenge in this writ petition as being illegal and arbitrary. The petitioner seeks a direction from this Court restraining the fourth respondent from taking coercive steps for recovery of the disputed penalty. It is wholly unnecessary for this Court to refer to the factual matrix, or to the contentions urged on merits, as substantive appeals are pending adjudication before the Sales Tax Appellate Tribunal (STAT) in T.A.Nos.189 and 353 of 2007. This Court, by order dated 11.10.2007, had granted interim stay of recovery of the disputed tax. The petitioner has enjoyed the benefit of blanket interim stay for the past 3½ years. Since the appeals in T.A.Nos.189 and 353 of 2007 can as well be heard early by the STAT, we consider it appropriate to dispose of the writ petition restraining the respondents from taking coercive steps for recovery of the disputed penalty on condition that the petitioner deposits 25% thereof with the third respondent within five weeks from today. Since the appeals relate to the year 2007, we request the STAT to hear the appeals at the earliest. Sri S.Dwarakanath, learned Counsel for the petitioner, states that he would request the STAT to hear the appeals out of turn. Subject to the above observations, the writ petition stands disposed of. No costs. _______________ (V.V.S.RAO, J) ______________________________ (RAMESH RANGANATHAN, J) March 22, 2011 YS