IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FOURTH 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.7366 of 2008 Between: M/s. Godrej Telecom Limited, (Presently known as Godrej & Boyee Mfg.Co. Ltd.) 01&202, Lala-I Land Mark, 5-4-94 to 97, M.G.Road, Secunderabad, rep. by its Branch Commercial Manager, Sri Sumeet Baruah. ...PETITIONER AND 1 The Additional Commissioner ( C.T. ), Legal, A.P., II Floor, C.T.Building, M.J.Road, Nampally, Hyd. 2 The Commercial Tax Officer, Nacharam Circle, Anjanta Gate Exhibition Grounds, M.J.Road, Nampally, Hyd. 3 The Commercial Tax Officer, M.J.MArket Circle,IV Floor, Old Kakatiya Hotel, Nampally Station Road, Hyd. ...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 in the nature of Mandamus by holding that the action of the First Respondent in rejecting the stay petition filed by the petitioner seeking stay of collector of the disputes tax pending disposal of the Appeal before the sales Tax Appellate Tribunal, Hyderabad, for the Assessment Year 2000-2001 C.S.T. vide his Order in CCT's Ref.No. LIII (4) /214/2008, dated 28-3-2008 as illegal, and consequently grant stay of collection of the disputed tax of Rs.10,68,549-00 for the Assessment Year 2000-201 C.S.T. pending disposal of the Appeal before the Sales Tax Appellate Tribunal, Hyderabad. Counsel for the Petitioner: MR.G.NARENDRA CHETTY 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.7366 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) 4th April 2008 Note: CC by one week B/O RRB