IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE THIRTY FIRST DAY OF MARCH 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.6808 of 2008 Between: M/s India Seeds, Takkellapadu, Guntur District, Rep. by its Proprietor Mr. K. Bhaskara Rao. ...PETITIONER AND 1 The Joint Commissioner (CT), Legal, Andhra Pradesh, Hyderabad. 2 The Commercial Tax Officer, Kothapet Circle, Guntur. ...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 Writ of Mandamus or any other appropriate Writ or Order or Direction declaring the action of the 2nd respondent in issuing Notice dated 23-11-2007 demanding balance 50% of the disputed tax pending appeal for the assessment year 2002-03, having paid 50% of the disputed demand by the Petitioner, as arbitrary, contrary to law and in violation of principles of natural justice and consequently grant stay of collection of disputes demand of Rs. 10,04,180/- for the assessment year 2002-03, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Additional Bench, Visakhapatnam. Counsel for the Petitioner: MR.SHAIK JEELANI BASHA 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 C.Y.SOMAYAJULU WRIT PETITION NO.6808 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders of not granting stay and issuing garnishee notice pending appeal on the file of the Sales Tax Appellate Tribunal. Having heard the learned counsel and on perusal of the material on record, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal, on a 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 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) 31st March 2008 RRB