IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FIRST DAY OF MAY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE L.NARASIMHA REDDY and THE HON'BLE MR JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10950 of 2008 Between: M/s.Padmavathi Granites, Rep.by its Managing partner Sri G.Rama Rao, S/o.G.Rajeswara Rao R/o.Alexander Road, Secunderabad ..... PETITIONER AND 1 The Additional Commissioner(Legal), Hyderabad 2 The Commercial Tax officer-II, Kareemnagar .....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 an appropriate writ order or direction more particularly one in nature of writ of mandamus declaring the order dated 25.4.2008 in CCTs.Ref.No.LIII(1)/299/2008 rejecting the stay of disputed taxes of Rs.3,44,026/- for the assessment year 2000-2001 by the 1st respondent is illegal, arbitrary, and contrary to the provisions of the APGST Act, 1957 and consequently direct the 2nd respondent not to collect the disputed taxes of Rs.3,44,026/- for the period 2000-2001 pending disposal of the appeal before the Hon`ble Sales Tax Appellate Tribunal, Nampally, Hyderabad and grant such other relief or reliefs as deemed fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.KUNUKUDURGAPRASAD Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following : THE HON'BLE SRI JUSTICE L.NARASIMHA REDDY and THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.10950 of 2008 ORDER: (per HON’BLE SRI JUSTICE RAMESH RANGANATHAN) Aggrieved by the order of the 2nd respondent in rejecting the stay application of the petitioner, by proceedings dated 25.04.2008, the present writ petition is filed. Petitioner seeks stay of collection of the disputed demand of Rs.3,44,026/- for the assessment year 2000-01, pending appeal before the Sales Tax Appellate Tribunal, Nampally, Hyderabad. The petitioner is a registered dealer on the rolls of the Commercial Tax Officer, Karimnagar-II, and dealing in excavation of raw granite blocks. The 2nd respondent levied tax under the Central Sales Tax Act, 1956, on the gross turnover of Rs.52,36,678/- and a net turnover of Rs.17,19,417/-. The Deputy Commissioner (CT), Karimnagar, revised the assessment order under Section 20(2) of the Andhra Pradesh General Sales Tax Act, 1957, levying tax by withdrawing the exemption on a turnover of Rs.34,40,261/-. Aggrieved thereby, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal in T.A.No.1481 of 2003 and also filed stay application before the 1st respondent-Additional Commissioner, who, vide order dated 25.04.2008, rejected the stay application. Since the appeal is still pending before the Sales Tax Appellate Tribunal, ends of justice would be met if, while staying all further proceedings for recovery of the tax dues, the petitioner is directed to pay fifty per cent of the disputed tax, within a period of six weeks from today, pending disposal of the appeal before the Sales Tax Appellate Tribunal. The amount if any paid earlier shall be given credit to. The writ petition is accordingly disposed of. There shall be no order as to costs. _____________________ (L.NARASIMHA REDDY, J) Date:21.05.2008 _____________________ (RAMESH RANGANATHAN, J) sh/vs/asp