IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE THIRD 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 : 7319 of 2008 Between: M/s Venkata Ramana Auto Private Limited, Khammam rep. by its Partner, Mr. V.V.Ramana Prasad, S/o. Veeraiah Chowdari ..... PETITIONER AND 1 The Additional Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, Nampally Station Road, Opp. Gandhi Bhavan, Hyderabad, Andhra Pradesh 2 The Deputy Commissioner of Commercial Taxes, Warangal Division, Warangal. 3 The Commercial Tax Officer-II, Khammam. ..... 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 direction more particularly one in the nature of writ of mandamus, declaring the impugned order dated 12.02.2008 passed by the 1st respondent in CCT's Ref.LIII(1)/39/2008, for the assessment year 2000-2001 (APGST) as illegal, unjustified and contrary to the provisions of law. Counsel for the Petitioner: MR.B.SRINIVAS Counsel for the Respondent No.: MR.K.RAJI REDDY (SPL.SC FOR CT) The Court made the following: ORDER (per Hon’ble Sri Justice B. Prakash Rao): Heard Sri B. Srinivas, learned counsel for the petitioner and the learned Special Standing Counsel for Commercial Taxes appearing on behalf of the respondents and at their request, the writ petition itself is taken up for disposal at the admission stage. The writ petition is filed questioning the order of the first respondent dated 12.02.2008 in rejecting the stay of collection of the disputed interest of Rs.76,373/- connected to the assessment year 2000-2001 under APGST Act, 1957 pending disposal of the main appeal before the appellate authority. The learned counsel for the petitioner submits that having regard to the fact that the dispute involved in the instant case is with regard to levy of interest, the appellate authority ought to have granted a blanket stay of collection of disputed interest. Having regard to the facts and circumstances of the case, as the appeal is pending before the appellate authority for consideration on merits, with regard to the very liability of the interest, we feel that the interest of justice would be met if stay is granted pending disposal of the appeal, subject to deposit of 50% of the liability. Therefore, we set aside the impugned order and direct that 50% of the disputed interest shall be paid by the petitioner within a period of six weeks from today. For six weeks, there shall be an unconditional stay and stay shall continue till disposal of the appeal, provided the amount is deposited within the stipulated time. The deposit of amount shall be without prejudice to the rights of the petitioner in appeal. If any amount has already been paid by the petitioner, the same shall be given credit. The appellate authority shall dispose of the appeal expeditiously. Accordingly, the writ petition is disposed of. No order as to costs. __________________ B. PRAKASH RAO, J __________________ C.Y. SOMAYAJULU, J Date: 03.04.2008 Isn ASSISTANT REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Additional Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, Nampally Station Road, Opp. Gandhi Bhavan, Hyderabad, Andhra Pradesh 2 The Deputy Commissioner of Commercial Taxes, Warangal Division, Warangal. 3 The Commercial Tax Officer-II, Khammam. 4. 2 CCs to Special Standing Counsel for Commercial Taxes. 5. 2 CD copies