IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) SATURDAY, THE NINETEENTH 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.8668 of 2008 Between: Chennai Petroleum Corporation Ltd., C/o.Indian Oil Corporation Ltd., Railway Station Road, Kadapa Station Road, Kadapa 516004, rep. by its Director (Finance) N.C.Sridharan ..... PETITIONER AND 1 The Commercial Tax Officer-I, Kadapa. 2 Asst. Commissioner (CT) (Audit) O/o. Deputy Commissioner (CT), Kadapa Division, Smith Road, Kadapa. 3 Appellate Deputy Commissioner(CT) Kurnool,Kurnool 4 Addl. 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 may be pleased to issue appropriate writ, order or direction more particularly one in the nature of writ of Mandamus declaring the order of the Addl. Commissioner(CT) (legal), Hyderabad, dt.01-02-2008 passed in CCTs Ref.LV(3)/924/2007, as illegal and arbitrary, and set aside the same (ii) and interdict the 1st respondent from proceeding further for recovery of disputed tax in question to a tune of Rs.20,28,60,768/- for the tax period from April 2005 to August 2007 till disposal of the appeal before the Appellate Deputy Commissioner Kurnool, 4th respondent herein. Counsel for the Petitioner: MR.S.CHAKRAPANI Counsel for the Respondents: MR. K. RAJI REDDY SPL. S.C. FOR COMMERCIAL TAX The Court made the following: THE HONOURABLE SRI JUSTICE B. PRAKASH RAO AND THE HONOURABLE SRI JUSTICE C.Y. SOMAYAJULU WRIT PETITION No.8668 OF 2008 ORDER: (Per Hon’ble Sri Justice B. Prakash Rao) Heard both sides and, at their request, the writ petition is taken up for disposal at the stage of admission. The grievance of the petitioner herein is that pending appeal, the application filed by it seeking stay of collection of disputed tax was dismissed by the 4th respondent. Having heard the learned counsel on either side and on perusal of the material on record, since the appeal preferred by the petitioner is pending with the competent authority involving several substantial questions, it is suffice in the interest of justice to grant stay subject to certain conditions. Accordingly, the writ petition is disposed of granting stay of collection of disputed tax pending disposal of the appeal, on 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 appeal shall be disposed of on merits after giving notice and opportunity to both the parties. ______________________ JUSTICE B.PRAKASH RAO _____________________ JUSTICE C.Y. SOMAYAJULU 19th April, 2008. IBL To 1 The Commercial Tax Officer-I, Kadapa. 2 The Asst. Commissioner (CT) (Audit) O/o. Deputy Commissioner (CT), Kadapa Division, Smith Road, Kadapa. 3 The Appellate Deputy Commissioner(CT) Kurnool,Kurnool 4 The Addl. Commissioner (CT) Legal, O/o. Commissioner of Commercial Taxes, Andhra Pradesh, Hyderabad. 5 Two CD Copies