THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.7724 of 2005 Dated:14.03.2011 Between: M/s.Sri Vijayalakshmi Raw & Boiled Rice Mill. …Petitioner And Commercial Tax Officer, Jagannaickpur Circle, Kakinada, And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.7724 of 2005 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner, a dealer on the rolls of the first respondent, is engaged in the business of paddy and rice. Against the assessment order dated 26.06.2001, the petitioner preferred an appeal before the Appellate Deputy Commissioner along with an application for stay of collection of the disputed tax in a sum of Rs.5,69,447/-. The application for stay was rejected. Against the same, the petitioner preferred a revision before the third respondent who granted conditional stay on 28.09.2001. Subsequently the second respondent partly allowed, partly dismissed and partly remanded the appeal. Insofar as the order went against them, the petitioner preferred an appeal before the Sales Tax Appellate Tribunal (STAT). Pending the same, the petitioner again went before the second respondent by way of a revision petition. By the impugned order dated 14.03.2005 the same having been rejected, the petitioner filed the instant writ petition. This Court heard the Counsel for the petitioner and the Special Counsel for Commercial Taxes. As rightly contended by the petitioner’s Counsel under Section 19(2-C) of the Andhra Pradesh General Sales Tax Act, 1957 (the Act), the order of stay granted by the Joint Commissioner under Section 19(2-B) of the Act shall continue to be in force till the matter is disposed of by the STAT and, therefore, rejection of stay is unsustainable. In fact, the petitioner ought not to have gone again before the third respondent. Be that as it is, the Special Counsel for Commercial Taxes, on instructions, submits that, pending the writ petition, the petitioner has paid the entire disputed tax. The same is recorded. The Writ Petition stands disposed of accordingly. There shall be no order as to costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 14.03.2011 vs