9911796707
TMI Blog1994 (6) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... er proceedings pursuant to the order of remand passed by the Appellate Deputy Commissioner. On March 3, 1994 the S.T.A.T. allowed the petition and granted stay of further proceedings pending disposal of the appeal. It is the correctness of this order that is assailed in the revision. Mr. Ramaiah, the learned Government Pleader, has contended that by virtue of provisions of sub-section (6-A) of section 21 of the Andhra Pradesh General Sales Tax Act (6 of 1957) (the Act), the Tribunal is denuded of power to grant stay of proceedings and therefore the order under revision is without jurisdiction. Since the learned counsel had relied upon section 21(6-A) of the Act, it would be apt to read that provision here: "The payment of tax and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (6-A) with regard to granting stay of payment of tax and penalty does not render the order under revision illegal and incompetent. Learned counsel however relied upon a judgment of a Division Bench of this Court in State of Andhra Pradesh v. Hindustan Shipyard Limited [1988] 68 STC 220; [1987] 5 APSTJ 1. In that case the question before that Division Bench was: Whether the Tribunal was deprived of power to grant stay in respect of appeals preferred before substituting of sub-sections (6) and (6-A) of section 21 of the Act with effect from July 1, 1985. Dealing with that question the Bench, after analysing the said two sub-sections, noted two propositions. The propositions read as follows: 1.. Where an appeal is preferred to the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom granting stay of further proceedings consequent upon order of remand where the proceedings do not relate to recovery of tax or penalty. From the above discussion it follows that there is no illegality in the order under revision nor does it suffer from any error of jurisdiction. It is needless to point out that the stay granted by the S.T.A.T. operates only to such further proceedings as will have to be taken pursuant to that part of the order allowing the appeal and remanding the case for further enquiry but not with regard to any proceedings which will be taken pursuant to that part of the appellate order dismissing the appeal in part. In the result the revision is liable to be dismissed and it is accordingly dismissed. No costs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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