9911796707
TMI Blog1993 (3) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification S.R.O. No. 350/65 dated August 13, 1965, issued by the Government of Kerala under section 8(5) of the CST Act. Subsequently, and in the view that the exemption had been wrongly granted, the second respondent, the Deputy Commissioner of Agricultural Income-tax and Sales Tax, reopened the assessment suo motu in exercise of the powers vested in him under section 35 of the KGST Act, and remitted the matter back to the first respondent-assessing authority for passing fresh orders, in the light of the conclusions and observations made in his order, a copy of which is exhibit P6. In that order the Deputy Commissioner had taken the definite view that the petitioner was not entitled to the exemption under S.R.O. No. 350/65. 2.. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to move the Appellate Tribunal for any interim relief as according to him, the Tribunal has no power to act in circumstances such as this. 3.. The Government Pleader appeared for the respondents on receipt of a copy of the original petition. 4.. The position as it stands at present is that the order exhibit P6 passed by the Deputy Commissioner in exercise of the power of suo motu revision is now pending in statutory appeal under section 39 of the KGST Act before the Appellate Tribunal. The question is whether the petitioner can move the Appellate Tribunal for interim relief or whether he is left without any remedy, so as to constrain him to move this Court under article 226 of the Constitution of India for the relief of stay of the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (4) and are quite wide in their scope. Sub-section (6) vests a discretion in the Tribunal to give directions regarding payment of the disputed tax, subject to security being furnished for the amount of tax due. The sub-section reads: "Notwithstanding that an appeal has been preferred under sub-section (1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred: Provided that the Appellate Tribunal may, in its discretion, give such directions as it thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to its satisfaction in such form and in such manner as may be prescribed." 6.. It will be seen from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given regarding payment of the tax) the Tribunal can exercise its discretion, and pass orders regarding the recovery of the amount demanded pursuant to the revised order of assessment exhibit P8 on such terms and conditions as it may think fit to impose. 7.. But cases may arise where motion is made before the Appellate Tribunal for stay of the proceedings before the assessing authority pursuant to the order of the Deputy Commissioner, including the completion of the revised order of assessment. The very conferment of the appellate power on the Appellate Tribunal carries with it the power to pass such orders that are necessarily incidental or ancillary to the exercising of the appellate power, or which are necessary to be exercised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the widest amplitude. The very conferment of the appellate power carries with it the power to pass such interim orders as are necessary in the interests of justice or to effectuate the appellate jurisdiction. Section 39(6) cannot be read as limiting the powers of the Tribunal to grant stay only in particular situations where the amount of tax stands determined after the remand. In the case of appeals arising out of orders of suo motu revision by the Deputy Commissioner, it is not necessary to relegate the assessee to the stage of completion of the revised assessment before moving for stay before the Tribunal. The Tribunal has the power to stay all further proceedings after the remit at the threshold itself, pending the appeal before it an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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