2005 (8) TMI 625 - HC - VAT and Sales Tax

Summary

Issues:
Challenge to order rejecting stay of tax collection pending appeal before Sales Tax Appellate Tribunal.

Analysis:
The writ petition challenged the order of the Additional Commissioner, which rejected the petitioner's objections seeking a stay on the collection of disputed tax pending the main appeal before the Sales Tax Appellate Tribunal. The Additional Commissioner, after considering the grounds of appeal and contentions of the petitioner, found that section 5AA of the Andhra Pradesh General Sales Tax Act, 1957, would not be applicable to the facts of the case. It was noted that both the final authority and the appellate authority had ruled against the petitioner on the application of section 5AA, citing insufficient material and evidence to support the petitioner's claim.

The Additional Commissioner observed that the evidence presented in the stay petition was inadequate to challenge the findings of the primary and appellate authorities. The High Court, in its analysis, determined that the impugned order, being interlocutory in nature, did not contain any manifest errors warranting interference under Article 226 of the Indian Constitution. The Court found that the order did not create an irreversible situation depriving the petitioner of any valuable rights at the interlocutory stage. The Court acknowledged that the impugned order demonstrated the authority's application of mind, which was deemed sufficient, as detailed judgments were not expected at the interlocutory stage.

Based on the above considerations, the High Court declined to interfere with the impugned order, concluding that the writ petition was unsuccessful and stood dismissed without any costs.