IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY THE FOURTEENTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.5551 of 2008 Between: M/s. Sri Tirumala Srinivasa Industries, Kattedan, Rajedranagar, Ranga Reddy District. Rep by its Managing Partner, Mr. V. Dhananjaiah ..... PETITIONER AND 1 The Commercial Tax Officer, Rajendranagar Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Hydeabad Rural Division, Hyderabad. 3 The Additional Commissioner (CT), Legal, 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 to issue a writ of certiorari or any other appropriate writ or order or direction quashing the order dt. 22-1-2008 of the 3rd respondent in refusing to grant stay of collection of disputed tax pending disposal of the appeal before the Sales Tax Appellate Tribunal for the assessment year 1996-97 (APGST) as illegal, arbitrary and contrary to the law and consequently restrain the 1st respondent from taking any coercive steps for recovery of balance disputed tax of Rs. 1,16,044/- for the assessment year 1996-1997 (APGST) pending disposal of the appeal before the Sales Tax Appellate Tribunal, Hyderabad in TA No. 681 of 2006 and pass Counsel for the Petitioner: MR.S.DWARAKANATH Counsel for the Respondent No.: GP FOR COMMERCIAL TAX The Court made the following: Form-NIC-OGS/WP{RLD} THE HON'BLE MR JUSTICE B.PRAKASH RAO & THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION No.5551 of 2008 ORDER: (per Hon’ble Sri Justice B,Prakash Rao) Heard both the counsel and at their request, the writ petition itself is taken up for disposal at the admission stage. The controversy is that pending an appeal, application for stay was dismissed by the competent authority. Having heard the learned counsel, We feel that the interests of justice would have been met if stay was granted pending appeal, subject to deposit of half of the liability. Therefore, We set aside the order of the authority and direct that half of the disputed tax liability shall be paid by the petitioner within a period of four weeks from today. For four weeks, there shall be an unconditional stay and stay shall continue till disposal of appeal, provided the amount is deposited within the stipulated time. The deposit of amount shall be without prejudice to the rights of the petitioner in appeal. If any amount has already been paid by the petitioner, the same shall be given credit. The Writ Petition is accordingly disposed of. No order as to costs. ____________________ B.PRAKASH RAO,J ___________________ C.Y.SOMAYAJULU.J Dated: 14.03.2008 Dsr Note: Issue order by wire at party’s costs B/o Dsr ... REGISTRAR // TRUE COPY // SECTION OFFICER To 1 The Commercial Tax Officer, Rajendranagar Circle, Hyderabad. 2 The Appellate Deputy Commissioner (CT), Hydeabad Rural Division, Hyderabad. 3 The Additional Commissioner (CT), Legal, Andhra Pradesh, Hyderabad. 4.2CCs to 5.2CD copies