IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE NINETEENTH 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 : 8610 of 2008 Between: The Etikoppaka Co-operative Agricultural & Industries Society Ltd.No. M.191, Etikoppaka, Visakhapatnam District- 531 082. Rep. by its Managing Director Mr. P. Babu Naidu, S/o. Rama Krishnaiah Naidu Aged about 55 years. ..... PETITIONER AND 1 Commercial Tax Officer, New Colony, Anakapalle, Visakhapatnam District. 2 Deputy Commissioner (CT), D.No. 9-17-24A, C.B.M. Compound, Visakhapatnam. 3 Appellate Deputy Commissioner (CT), Visakhapatnam. 4 Joint Commissioner (CT), Legal, O/o. Commissioner of Commercial Taxes, Andhra Pradesh, 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 appropriate writ, order or direction more particularly one in the nature of Writ of Mandamus, declaring the order of the Joint Commissioner (CT) Legal, Hyderabad, dated 24-9-2007 passed in CCT's Ref. LV(3)/693/2007 as illegal, arbitrary, void and inoperative and set aside the same (ii) and interdict the 1st respondent from proceedings further for recovery of disputed tax in question to a tune of Rs.9,30,104/- for the Assessment Year 2003-2004 till the disposal of the appeal before the Appellate Deputy Commissioner, Visakhapatnam. Counsel for the Petitioner: MR.S.CHAKRAPANI Counsel for the Respondents: K. RAJI REDDY SPL.S.C. FOR COMMERCIAL TAX The Court made the following: THE HONOURABLE SRI JUSTICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE C.Y. SOMAYAJULU WRIT PETITION No.8610 OF 2008 ORDER: (Per Hon’ble Sri Justice B. Prakash Rao) Heard both sides and, at their request, the writ petition is taken up for disposal at the stage of admission. The grievance of the petitioner herein is that pending appeal, the application filed by it seeking stay of collection of disputed tax was dismissed by the 4th respondent. Having heard the learned counsel on either side and on perusal of the material on record, since the appeal preferred by the petitioner is pending with the competent authority involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. Accordingly, the writ petition is disposed of granting stay of collection of disputed tax pending disposal of the appeal, on condition of the petitioner depositing half of the disputed tax within a period of six weeks from today. The amounts, if any, paid already shall be given credit to. The appeal shall be disposed of on merits after giving notice and opportunity to both the parties. ______________________ JUSTICE B.PRAKASH RAO _____________________ JUSTICE C.Y. SOMAYAJULU 19th April, 2008. IBL To 1 The Commercial Tax Officer, New Colony, Anakapalle, Visakhapatnam District. 2 The Deputy Commissioner (CT), D.No. 9-17-24A, C.B.M. Compound, Visakhapatnam. 3 The Appellate Deputy Commissioner (CT), Visakhapatnam. 4 The Joint Commissioner (CT), Legal, O/o. Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 5 Two CD Copies