IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SECOND DAY OF DECEMBER TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE HON''BLE MR JUSTICE M.H.S. ANSARI And THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO : 23881 of 2004 Between: M/s. The Kuppam Rural Electric Co-Op. Society Ltd., Kuppam -517 425, Chittoor District, rep. by its Managing Director, Sri M. Prasada Raju. ..... PETITIONER AND 1 Commercial Tax Officer-II, Chittoor. 2 Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool. 3 Addl. Commissioner (Commercial Tax ) (L), A.P., 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 may be pleased to Issue a writ or order or direction particularly one in the nature of writ of Mandamus granting stay of collection of the disputed entry tax of Rs. 1,25,434/- arising in pursuance of the stay rejection orders of the third respondent dt. 02.11.2004 passed in CCT's Ref No. V(3)/2700/2004 for the assessment year 2002-2003 pending disposal of the appeal before the second respondent or to pass such further or other orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondents: GP FOR COMMERCIAL TAXES The Court made the following: ORAL ORDER: (PER MHSA.J.) Heard the learned counsel for the respective parties. 2. Keeping in view the nature of the relief prayed for in the instant Writ Petition, it is being disposed of at this stage with certain appropriate directions. 3. What is questioned in the instant Writ Petition is the order of rejection of stay application pending disposal of the appeal before the 2nd respondent. 4. In such view of the matter the instant Writ Petition is disposed of with a direction that if the petitioner deposits 50% of the tax in dispute for the assessment year 2002- 03 within a period of four (04) weeks from the date hereof, the appeal pending before the Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool, 2nd respondent herein, shall be disposed of without insisting upon the balance payment of disputed tax. It is clarified that in computing the 50% of the disputed tax to be deposited, credit shall be given to the amounts already paid by the petitioner. Consequently the impugned order dated 2.11.2004 is set aside. There shall be no order as to costs. ---------------------------------- (M.H.S.ANSARI, J.) 22nd December, 2004. ---------------------------------- (S.ANANDA REDDY, J.) SSR Issue copy expeditiously and on priority basis. (BO) To 1 Commercial Tax Officer-II, Chittoor. 2 Appellate Deputy Commissioner (CT), Kurnool Division, Kurnool. 3 Addl. Commissioner (Commercial Tax ) (L), A.P., Hyderabad. 4 2 CCs to G.P. for Commercial Taxes, High Court of A.P. (OUT) 5 2CD copies.