IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE FIRST DAY OF MAY 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 : 10074 of 2008 Between: Chennai Petroleum Corporation Ltd., C/o. Indian Oil Corporation Ltd., Railway Station Road, Kadapa -516 004, Rep. by its Director (Finance) N.C. Sridharan. ..... PETITIONER AND 1 The Commercial Tax Officer-I Kadapa. 2 The Asst. Commissioner (CT) (Audit) O/o. Deputy Commissioner (CT) Kadapa Division, Smith Road, Kadapa. .....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 appropriate writ order or direction more particularly in the nature of writ of Mandamus declaring the action of 2nd respondent in so far as initiating tax recovery measures by notice dt. 30-10-2007 as illegal, and arbitrary and interdict the respondents from collecting balance disputed tax of Rs. 20,28,60,768/- for the tax period from April, 2005 to August 2007 till the disposal of the appeal before the Sales Tax Appellate Tribunal in A.R.No. 324 of 2008. Counsel for the Petitioner:MR.S.CHAKRAPANI Counsel for the Respondents: SPL. SC FOR COMMERCIAL TAX The Court made the following : O R D E R (Per BPR,J): Heard learned counsel for the parties 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 pending substantive appeal before the Appellate Deputy Commissioner. Having heard the learned counsel and on perusal of the material on record, since substantial appeal is pending involving several substantial questions, we are refraining from expressing any opinion on the merits of the case, but it is suffice, in the interest of justice, to grant stay subject to certain conditions. This writ petition is disposed of granting stay 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. There shall be no order as to costs. __________________ B. PRAKASH RAO, J __________________ C.Y.SOMAYAJULU, J Dated: 1st May, 2008 sj ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer-I Kadapa. 2 The Asst. Commissioner (CT) (Audit) O/o. Deputy Commissioner (CT) Kadapa Division, Smith Road, Kadapa. 3. 2CD copies Form-NIC-OGS/WP{TRT}