( 1 ) IN this Petition under Article 226 of the Constitution of India the prayer is for the issuance of an appropriate writ, direction or order staying the recovery of the entire demand of the impugned tax till the disposal of the petitioner's Appeal pending before the Additional Commissioner-IV, Department of trade and Taxes, Government of Delhi.

( 2 ) THE facts in brief are that for Assessment Year (AY) 2003-04, vide assessment Order dated 30. 3. 2005 a Demand of Rs. 5,80,09,272/- under the Local act and Rs. 9,88,41,922/- under the Central Act stood assessed. After a Review, the Demand was reduced to Rs. 4,30,19,815/- under the Local Act and rs. 2,79,43,711/- under the Central Act. The Review Order was appealed against before the First Appellate Authority who passed an Order under Section 43 (5) of the repealed Delhi Sales Tax Act, 1975 (for the sake of brevity 'dst Act')directing the Appellant/petitioner to deposit a sum of Rs. 4. 20 crores under the dst Act and Rs. 14. 78 lacs under the Central Act; only the latter amount was deposited. So far as direction to deposit Rs. 4. 20 crores is concerned the appellant/petitioner had approached the Appellate Tribunal, Value Added Tax,

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