IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE EIGHTEENTH DAY OF APRIL TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.V.RAMULU WRIT PETITION NO.8542 of 2008 Between: M/s Uma Builders, D.No.64-9-3, Patamata Lanka, Vijayawada-AP, rep by its Proprietor, Mr.S.Rajeswara Rao, S/o. late Suryanarayana, aged 56 yrs. ...PETITIONER AND 1 The Commercial Tax Officer, Autonagar, Vijayawada, 2 The Joint Commissioner (CT) (Legal), 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 will be pleased to issue a writ or mandamus or any other appropriate writ or order or direction declaring the action of the 2nd Respondent in rejecting to grant stay of disputed penalty for the year 2004-05 as arbitrary, illegal and contrary to the provisions of the Act and consequently grant stay of disputed penalty for the year 2004-05 under the APGST Act pending disposal of appeal by the Sales Tax Appellate Tribunal, Additional Bench, Visakhpatnam, in the interest of justice. Counsel for the Petitioner: MR.P.GIRISH KUMAR 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.V.RAMULU WRIT PETITION NO.8542 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.V.RAMULU, J) 18th April 2008 RRB