IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE FIFTEENTH DAY OF APRIL 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 : 8080 of 2008 Between: M/s. RMC Readymix India (P) Ltd., Unit NO. 4 A , Nacharam Industrial Area, Hyderabad-500 076 R.R. District, Rep. by its Deputy Manager- Accounts, Mr. R. Murali Mohan Raju, S/o. R. Vengama Raju, aged 31 years ..... PETITIONER AND 1 The Assistant Commissioner (CT) LTU Saroornagar Division, Block M-4, 2nd Floor, Manoranjan Complex, M.J. Road, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Hyderabad Rural Division, 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 an appropriate writ of Mandamus order or direction declaring the action of the 1st respondent in insisting upon to pay the balance 50% of the demand vide notice dt. 8-4-2008 and without noticing the payment made by the petitioner i.e, 50% of the disputed tax as per the orders of the Hon'ble Court dt.11-12-2007 in WP No. 26446/2007 and when the limitation for filing of the appeal before Sales Tax Appellate Tribunal expires on or befoe 8-6-2008 as arbitrary, contrary to the provisions of the act and in violation of principles of natural justice and Rule of Law and consequently grant stay of collection of balance 50% of the disputed tax pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal and pass Counsel for the Petitioner:MR.SHAIK JEELANI BASHA Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following : O R D E R (Per the Hon’ble Sri Justice B.Prakash Rao): Heard both sides and at their request, the main writ petition itself is taken up for disposal. The case of the petitioner is that challenging the assessment order passed by the Assistant Commissioner (CT) – the first respondent, he filed first appeal before the Appellate Deputy Commissioner (CT)-the second respondent, along with a stay application seeking stay of collection of the disputed tax. The second respondent rejected the application seeking stay. Hence, he approached this Court by way of filing W.P.No.26446 of 2007 before this Court and this Court by order dated 11-12-2007 granted stay of collection of the disputed tax, pending disposal of the first appeal before the second respondent. The first appeal was dismissed by the second respondent vide order dated 29-03-2008 and the petitioner filed second appeal before the Sales Tax Appellate Tribunal. Pending disposal of the second appeal, the first respondent has issued notice dated 08-04-2008 directing the petitioner to pay the balance 50% of the disputed tax. Hence, he filed this writ petition seeking stay of collection of the balance disputed tax, pending disposal of the appeal before the Sales Tax Appellate Tribunal. Having heard the learned counsel for the parties and on perusal of the material on record, since the second appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay of collection of the disputed tax, pending disposal of the second appeal by the Sales Tax Appellate Tribunal, subject to certain conditions. The writ petition is disposed of granting stay of collection of the disputed tax, pending disposal of the second appeal by the Sales Tax Appellate Tribunal, on condition of the petitioner depositing 50% of the disputed tax within a period of six weeks from today. The amounts, if any, already paid by the petitioner towards the disputed tax, as per the directions of this Court in W.P.No.26446 of 2007 dated 11-12-2007, during pendency of the first appeal, be given credit to while calculating the 50% of the disputed tax. The Second Appeal be disposed of by the Sales Tax Appellate Tribunal, on merits, after giving notice and opportunity to both sides. No order as to costs. __________________ B.Prakash Rao, J Dated 15th April, 2008 __________________ C.Y.Somayajulu,J Note: Issue wire at party’s cost (b/o) vrn ..... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Assistant Commissioner (CT) LTU Saroornagar Division, Block M-4, 2nd Floor, Manoranjan Complex, M.J. Road, Nampally, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad. 3 2CCs to the G.P for Commercial Taxes. 4 2CD copies Form-NIC-OGS/WP{VSMI}