IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE FIFTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO and THE HON'BLE MR JUSTICE P.S.NARAYANA WRIT PETITION NO : 4712 of 2008 Between: M/s. M.R.K.Constructions, Vijayawada, Rep. by its partner Sri D.Murali mohan Rao, S/o. Styanarayana, R/o. 54-18-20, Plot No. 69, LIC Colony, Vijayawada. ..... PETITIONER AND 1 The Joint Commissioner ( CT ) Legal, Nampally, Hyderabad. 2 The Commercial Tax Officer, Benz Circle, Vijayawada. .....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 or direction more particularly one in the nature of writ of Mandamus declaring the order dt.14-12-2007 in CCTs Ref.LV(2) / 912 / 07 of the 1st respondent rejecting the stay application seeking stay of collection of the disputed taxes for the assessment year 2002- 03 as illegal, arbitrary and contrary to the principles of natural justice and set aside the same, consequently direct the 2nd respondent not to collect the disputed taxes of Rs. 1,21,914/- pending disposal of the appeal before the Hon'ble Sales Tax appellate Tribunal, Visakhapatnam and grant such other relief or relief as are deemed fit and proper in the circumstances of the case. Counsel for the Petitioner:MR.KUNUKUDURGAPRASAD Counsel for the Respondents: Spl.S.C. FOR COMMERCIAL TAX The Court made the following : ORDER: (per Sri B.P.R.,J) Heard Sri Kunuku Durga Prasad, learned counsel for the petitioner and Sri K. Raji Reddy, learned special standing counsel for the respondents. At the request of both the counsel, the main writ petition itself is taken up for disposal. The petitioner filed this writ petition inter alia seeking Mandamus assailing the orders of the first respondent rejecting the stay petition in respect of the collection of disputed tax for the assessment year 2002-03 pending a regular appeal before the A.P. Sales Tax Appellate Tribunal. The claim of the petitioner herein is that for the assessment year 2002-2003, he submitted monthly returns and paid taxes. The first respondent after completing the assessment on 01-07-2005 levied tax on the turnover of Rs.28,34,384/- at the rate of 8% and again on 12-07- 2006 issued another order adding turnover of Rs.1,04,837/- and levied the tax. Assailing the said orders, he filed an appeal before the Appellate Deputy Commissioner(CT), Vijayawada and the same was dismissed on 03-05-2007. Questioning the said orders passed by the first appellate authority, he filed second appeal before the Sales Tax Appellate Tribunal-first respondent along with an application seeking stay of collection of disputed tax pending disposal of the appeal and the said stay application was rejected. Hence the present writ petition. Having heard the counsel and also perused the record, we are of the view that since the main appeal has to be heard on merits, it is not necessary to go into any other contents raised by either side. It is suffice in the interest of justice to grant stay pending disposal of the appeal subject to the condition of petitioner depositing half of the disputed tax within a period of eight weeks from today and any amount which has already been paid, shall be given credit to the amount ordered to be deposited. The writ petition is accordingly disposed of. No order as to costs. ______________________ B. PRAKASA RAO, J. ___________________ P.S.NARAYANA, J. Date: 05-03-2008 Note: Issue C.C. within one week. (B/O) Rns.