THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8133 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard Sri G.Narendra Chetty, learned counsel appearing on behalf of the petitioner and Sri K.Raji Reddy, learned Special Government Pleader who took notice on behalf of the respondents, and at their request, the main writ petition itself is taken up for disposal. Though this writ petition has been initially filed seeking Mandamus assailing certain steps taken by the respondents herein for recovery of the disputed tax under the A.P. Value Added Tax Act, 2005 and the Central Sales Tax Act, 1956 and issuance of notices thereof, and also the sale being conducted in pursuance of Revenue Recovery Act, having regard to the averments made in the additional affidavit filed in support of WPMP. No.11021 of 2008 sworn in to by the petitioner on 16-4-2008 wherein the petitioner stated that he has already filed stay petition in the main appeal and the appeal is pending where the substantive rights are to be decided, to cut short further litigation or proceedings, we treat this writ petition as if aggrieved against refusal to grant any stay or passing of any orders in the said application or in the appeal filed by the petitioner. In view of the same, WPMP.11021 of 2008 is allowed. Having regard to the aforesaid reasons, the writ petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing 12.5% of the disputed tax by tomorrow ie., 17-4-2008 and the balance tax of 12.5 % within a period of six 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 the sides. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 16th April, 2008 grk Note: Wire at party’s cost. B/o grk IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE 16TH DAY OF APRIL 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.8133 of 2008 Between: M/s. K.V.R.R. Foods Private Limited, Muthukuru Village, Peddapanjani Mandal, Chittoor District, rep. by its Managing Director, Sri K.Dharma Tej. ...PETITIONER AND 1 The Deputy Commercial Tax Officer –II (A), Madanapalle, Chittoor District, A.P. 2. The Commercial Tax Officer, Madanapalle Circle, 15/15. Nooti radhakrishna, Ayar Road, behind Mamatha Kalyana Mandapam, Madanapalle, Chittor District, A.P. 3. The Appellate Deputy Commissioner (C.T), 53-254/D8, Near Bhashyam School, Sankalbagh, N.R.Pet, Kurnool. ...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 an appropriate Writ or direction more particularly in the nature of Writ of Mandamus declaring the action of the First by setting aside the impugned order Ref: No. CCT's Ref.No.LV(1)/145/2008, dated 11-03-2008, passed by the 1st Respondent, as it is contrary to the provisions of law and unjustified in the facts and circumstances of the case. Counsel for the Petitioner: MR.J.V.RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: