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.6655 of 2008 Between: M/s Gowri Shankar Traders Kurnool Rep.by its Proprietrix Smt T.Aruna. ...PETITIONER AND 1 Commericial Tax Officer-II Circle Kurnool. 2 The Appellate Deputy Commissioner(CT) Kurnool. ...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 an appropriate writ or order or direction more declaring the action of the 1st respondent in insisting to pay Rs 12,73,483/- and without noticing the payment made by the petitioner ie 50% of disputed tax and 25% of the interest as per the orders of the Hon'ble Court dt.13-9-2007 in W.P No.19463/2007 and when the limitation for filing of appeal before sales Tax Appellate Tribunal expires on or before 29-4-2008 as arbitrary contrary to the provisions of the act and without authority of law and in violation of principles of natural justice and rule of Law and consequently grant stay of collection of balance 50% of the dispute tax and 75% of the interest pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal. 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.6655 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the Writ Petition itself is taken up for disposal. The petitioner is aggrieved against the action of the respondents in not granting stay pending the appeal. It is pointed out that earlier the petitioner approached this Court in Writ Petition No.19463 of 2007 and as per the order dated 13.09.2007, this Court granted stay subject to the condition of the petitioner depositing 50% of tax and 25% of interest within four weeks from the date of the order and the petitioner complied the same. Appeal has been filed and the second respondent by his proceedings dated 10.01.2008 dismissed the appeal without considering the contentions of the petitioner. Hence, this Writ Petition. Having heard on either side and on perusal of the material available on record, we are of the view that the main appeal is pending and hence, it is not necessary to go into the merits. The petitioner has already paid 50% of tax and 25% of interest in view of the earlier order. It would suffice in the interest of justice if the same order is continued to stay the proceedings pending disposal of the appeal before the appellate tribunal, which shall be disposed of on merits, after giving notice and opportunity to both the sides. The amounts, if any, already paid shall be given credit to. Subject to the above, the Writ Petition is disposed of. No costs. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 31st March 2008 RRB