IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTIETH DAY OF MAY TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI JUSTICE B.PRAKASH RAO and THE HON'BLE SRI JUSTICE P.SWAROOP REDDY WRIT PETITION NO : 10184 of 2009 Between: M/s. D. Jaya Prakasa Rao, Vijayawada, Rep. by its Proprietor Sri D. Jaya Prakasa Rao ... PETITIONER AND 1 Commercial Tax Officer Benz Circle, Vijayawada. 2 Deputy Commercial Tax Officer-I O/o.Commercial Tax officer, Benz Circle, Vijayawada. 3 The Deputy Commissioner (CT) \No.II Division, Vijayawada. 4 The Appellate Deputy Commissioner (CT) Vijayawada. 5 Joint Commissioner (CT) Legal Nampally, 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 of Certiorari or any other appropriate writ or order or direction quashing the order of the 5th Respondent in directing to pay 50% of the balance disputed demand by the impugned Order dt. 30-4-2009 in CCT's Ref.No. LV (2)/234/2009 as illegal, arbitrary high Handed and contrary to the provisions of the Act and set aside the same and restrain the 1st Respondent from taking any coercive steps for recovery of the disputed tax of Rs. 16,58,495/- and penalty of Rs. 4,08,316/- and Interest of Rs. 2,67,616/- for the assessment period 1/5/05 to 31-3-2008 pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam. Counsel for the Petitioner: MR.VGANGADHAR SASTRY Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : HON’BLE SRI JUSTICE B.PRAKASH RAO AND HON’BLE SRI JUSTICE P. SWAROOP REDDY WRIT PETITION No. 10184 of 2009 ORDER: (Per Sri B. Prakash Rao,J) Heard the learned counsel for the petitioner and the learned Government Pleader for Commercial Taxes. With the consent of the learned counsel for the parties, the writ petition itself is heard and disposed of finally. Assailing the order of the 5th respondent dated 30.4.2009 in directing to pay 50% of the balance disputed demand as illegal and arbitrary and to interdict the respondents from taking any coercive steps for recovery of the disputed tax of Rs. 16,58,405/- and penalty of Rs. 4,08,316/- and interest of Rs. 2,67,616/- for the assessment period from 1.5.2005 to 31.3.2008, pending the disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam¸ the petitioner filed the present writ petition. It is stated that the appeal filed against the assessment order is still pending before the Sales Tax Appellate Tribunal, Visakhapatnam and the 5th respondent without taking into consideration the said fact has dismissed the stay application by the impugned order. Having regard to the same, we feel that interest of justice would be met if stay is granted pending appeal, subject to the petitioner depositing 50% of the disputed demanded amount, pending disposal of the appeal. The writ petition is accordingly disposed of granting stay subject to the condition of the petitioner depositing half of the disputed amount demanded in pursuance of the impugned order, pending disposal of the appeal before the Sales Tax Appellate Tribunal, Visakhapatnam, within a period of six weeks from today. It is needless to mention that the amount, if any, deposited shall be given credit to. Further, the Sales Tax Appellate Tribunal is directed to dispose of the appeal in accordance with law after hearing both the parties. ___________________ B. PRAKASH RAO,J DATE: 20th May, 2009 _____________________ P. SWAROOP REDDY,J Ks/pnb