THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO.19195 OF 2009 28-10-2009 BETWEEN; M/s.Divya Sai Medical Agencies, Vijayawada, rep. by its partner A.V.Satyanarayana ...Petitioner vs. The Sales Tax Appellate Tribunal, A.P. Visakhapatnam Branch and two others. ...Respondents THE HONOURABLE SRI JUSTICE GODA RAGHURAM AND THE HONOURABLE SRI JUSTICE RAMESH RANGANATHAN W.P.NO. 19195 OF 2009 ORAL COMMON ORDER: (Per GR,J) The order of the Sales Tax Appellate Tribunal (STAT Visakhapatnam Bench dated 06-08-2009 rejecting TMP No.221 of 2009 i TA No.153 of 2009, seeking stay of the disputed tax pending disposal o the Appeal, is challenged in this writ petition. The petitioner is a registered dealer, under the APGST Act,1957, o the rolls of the Commercial Tax Officer, Park Road, Vijayawada-the 3r respondent. For the assessment year 2003-04 the 3rd respondent passe an order of assessment dated 14.12.2004 adding an amount o Rs.11,41,714/- as constituting suppressions of the turnover. The ta component is Rs.1,14,172/-. Aggrieved by the said order of assessmen the petitioner preferred an appeal before the Appellate Deput Commissioner, Vijayawada. The appellate authority allowed the appeal b the order dated 30-03-2005. The revisional authority-the Join Commissioner, CT Legal however, by proceedings dated 16-01-200 revised the order of the appellate authority under Section 20(2) of the Act Aggrieved, the petitioner preferred an appeal to the STAT, being TA No.153 of 2009 and along therewith in TMP No.221 of 2009 sought stay o the order of the revisional authority. Initially an interim stay was granted o 06-08-2009. The stay order was vacated by the order impugned. Th STAT passed the impugned order on the ground that on 06-08-2009 whe the TMP was listed for further hearing neither the appellant (petitione herein) nor its authorised representative was present and the earlie direction calling upon the appellant to produce the evidence of receivin the hearing notice of JC only on the evening of 12-01-2009 was no complied with. The learned counsel for the petitioner contends that the petitioner ha an eminently arguable case on merits in the appeal and that the order o the STAT dismissing TMP No.221 of 2009 and thereby vacating th interim stay earlier granted would cause irreparable hardship. Since the substantive appeal against the order of the revisiona authority is pending before the STAT, we do not propose to consider th validity of the revisional order on merits, though the merits of th petitioner’s case were strenuously canvassed on behalf of the petitione herein. We consider it appropriate and just in the facts and circumstance of the case to grant stay of collection of the disputed tax pending disposa of T.A.No. 153 of 2009, on condition that the petitioner deposits 50% of th disputed tax after taking credit for any amount already deposited. On suc deposit within four (4) weeks from today, the stay granted hereby sha enure pending disposal of the appeal. In default of the deposit within th time stipulated, the stay granted hereby shall stand dissolved withou further reference to this Court. Accordingly the writ petition is disposed of after hearing the learne Special Government Pleader for Commercial Taxes. In the circumstances there shall be no order as to costs. ______________ GODA RAGHURAM,J __________________ RAMESH RANGANATHAN,J 28th OCTOBER 2009. TSNR