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 : 4750 of 2008 Between: M/s. Hindustan Coca Cola Beverages Pvt Ltd., 44-69, Moulali, Hyderabad., rep.by its Finance Manager Basant Modani ..... PETITIONER AND 1 The Assistant Commissioner (CT), LTU Saroornagar Division, Hyderabad. 2 The Appellate Deputy Commissioner (CT) Hyderabad Rural Division, Hyderabad. 3 The Additional Commissioner (CT) Legal, A.P. 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 Mandamus or any other appropriate Writ or order or direction restraining the 1st respondent from taking any coercive steps for recovery of the total disputed tax of Rs. 6,15,59,834/- for the assessment year 2004-05(APGST) till the disposal of the appeal before the Appellate Deputy Commissioner (CT), Hyderabad Rural Division and pass such other order or orders as deem fit and proper. Counsel for the Petitioner: MR.VENKAT RAM REDDY MANTUR Counsel for the Respondents: SPECIAL STANDING COUNSEL FOR COMMERCIAL TAX The Court made the following : ORDER: (per Sri B.P.R.,J) Heard Sri G. Narendra Chetty, learned counsel for the petitioner and Sri K. Raji Reddy, learned 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 against the orders of the first respondent rejecting the stay petition pending a regular appeal before the A.P. Sales Tax Appellate Tribunal. The claim of the petitioner herein is that the third respondent passed orders, for the assessment year 2002-2003 APGST, on 14-09-2005 and levied tax of Rs.22,66,014/- and thereafter, in exercise of its revisional powers under Sec.20(2) of A.P.General Sales Tax Act, 1956 the second respondent passed exparte revision order on 25-10- 2007 without giving reasonable opportunity to the petitioner and enhanced the tax. Aggrieved by the same, the petitioner filed an appeal before the A.P.Sales Tax Appellate Tribunal, Hyderabad 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 six 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. However, the tribunal is directed to dispose of the appeal on merits as expeditiously as possible, after giving notice to both parties. ______________________ B. PRAKASA RAO, J. ___________________ P.S.NARAYANA, J. Date: 05-03-2008 Note: Issue C.C. within one week. (B/O) Rns.