IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE SIXTEENTH 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.8135 of 2008 Between: M/s. Haritha Timbers Nagaram Palem, Guntur, Guntur District, rep by its Proprietor, Mr. R. Ananda Rao. ...PETITIONER AND 1 The Commercial Tax Officer, Eluru Bazar, Guntur. 2 The Deputy Commissioner (CT), Guntur Division, Guntur. 3 The Joint Commissioner (CT), Legal O/o Commissioner of Commercial Taxes, Andhra Pradesh, 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, order or direction more particularly on the in the nature of Writ of Mandamus declaring the action of the 3rd respondent in passing the impugned stay rejection order, dated 30-11-2007 in proceedings CCT's Ref. No. LV (4)856/2007 and the consequential action of the 1st respondent in insisting for payment of the disputed tax of Rs. 1,41,390/- for the assessment years 2001-2002 under APGST act as illegal, arbitrary, high handed and set a side the same and restrain the 1st respondent from taking any coercive steps for recovery of disputed Tax of Rs. 1,41,390/- pending disposal of the appeal before the Hon'ble Sales Tax Appellate Tribunal and to pass such other order or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case. Counsel for the Petitioner: MR.A.RAMALINGESWARA RAO Counsel for the Respondents: GP FOR COMMERCIAL TAX The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NO.8135 of 2008 ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard both the sides and at their request, the main writ petition itself is taken up for disposal. The petitioner herein is aggrieved against the orders of not granting stay and issuing garnishee notice pending appeal on the file of the Sales Tax Appellate Tribunal. Having heard the learned counsel and on perusal of the material on record, since the appeal is pending involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. The Writ Petition is disposed of granting stay pending disposal of the appeal, on a condition of the petitioner depositing half of the disputed tax within a period of six weeks from today. The amounts, if any, paid already shall be given credit to. The impugned garnishee notice shall stand suspended till the disposal of the appeal. The appeal shall be disposed of on merits after giving notice and opportunity to both the sides. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 16th April 2008 RRB