THE HON'BLE MRS JUSTICE T.MEENA KUMARI and THE HON'BLE MS JUSTICE G.ROHINI WRIT PETITION NO : 3303 of 2008 Between: M/s. Orient Longman Pvt. Ltd., 3-6-752, Himayatnagar,Hyderabad represented by its Senior Vice President (Finance), Sri Jagan Mohan Reddy. ..... PETITIONER AND 1 Commercial Tax Officer, Narayanaguda Circle, Hyderabad. 2. Deputy Commissioner (CT), Abids Division, Hyderabad.. 3. Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. .....RESPONDENTS Counsel for the Petitioner: MR.S.KRISHNA MURTHY Counsel for the Respondent Nos.1 to3:Sri K. Raji Reddy, Special S.C. for Commercial Taxes The Court made the following : THE HON'BLE SMT. JUSTICE T. MEENA KUMARI AND THE HON’BLE MS. JUSTICE G. ROHINI WRIT PETITION No.3303 of 2008 ORDER : (Per Hon’ble Smt. Justice T. Meena Kumari) Heard the learned counsel appearing for the petitioner and Sri K. Raji Reddy, Special Standing Counsel for Commercial Taxes. The present writ petition is filed by the petitioner seeking for a Writ of Mandamus granting stay of collection of the total disputed tax of Rs. 14,66,440/- for the assessment year 2002-03 under the A.P.G.S.T. Act arising in pursuance of the orders passed by the 3rd respondent rejecting the stay application on 18.12.2007, pending disposal of the appeal by him before the third respondent. The petitioner, which is a dealer in text books and educational audio cassettes is an assessee on the rolls of the first respondent. While so, on 26.9.2003, the 1st respondent passed an assessment order determining the gross and net turnovers of the petitioner at Rs.2,61,99,889/- and Rs. 13,459/-. The 2nd respondent, with a view to revise the said assessment order passed by the assessing authority, issued a show cause notice to the petitioner calling upon it to file its objections. Through order 24.9.2007, the 2nd respondent revised the said assessment order and re-determined the gross and net turnovers at Rs. 2,61,99,889/- and Rs.1,83,43,960/-. Aggrieved, the petitioner filed an appeal before the Sales Tax Appellate Tribunal. It also filed a petition seeking stay of collection of the disputed tax of Rs.14,66,440/- before the third respondent. The third respondent, through the impugned order dated 18.12.2007, rejected the stay petition. Hence, the present writ petition. Leaned counsel for the petitioner contends that even when the appeal filed against the order of the 2nd respondent is pending before the Sales Tax Appellate Tribunal, the 3rd respondent, is not justified in rejecting the stay application. He, therefore, prayed that the writ petition be allowed and the impugned order be set aside. We have gone through the record. We feel that ends of justice would have been met if stay was granted pending appeal subject to deposit of certain amount. Accordingly, there shall be stay of recovery of the disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal, subject to the condition of the petitioner depositing 50% of the disputed tax within a period of six weeks from today. The deposit of amount shall be without prejudice to the rights of the petitioner in the appeal. If any amount has already been paid by the petitioner, the same shall be given credit to. The Writ Petition is accordingly disposed of. No costs. ___________________ T. MEENA KUMARI,J DATE: 19th February, 2008 ______________ G. ROHINI, ,J Note: Furnish c.c. in two days B/o pnb To 1 The Commercial Tax Officer, Narayanaguda Circle, Hyderabad. 2 The Deputy Commissioner (CT), Abids Division, Hyderabad. 3 The Joint Commissioner (CT) Legal, Andhra Pradesh, Hyderabad. 4. 2 CCs to the Special Standing Counsel for Commercial Taxes. 5. 2CD copies // TRUE COPY // SECTION OFFICER