9911796707
TMI Blog1994 (4) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... ndhra Pradesh General Sales Tax Act 6 of 1957 (for short "the Act") for the year 1990-91 on August 24, 1991. The Appellate Deputy Commissioner, Guntur, by order dated October 29, 1992, in Appeal No. 264/92-93, allowed the appeal. The Appellate order resulted in refund of certain amount to the petitioner. The petitioner submits that in spite of the fact that the period of two months contemplated un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted until expiry of limitation for revision. The learned Government Pleader submits that merely because rule 35 of the Rules enjoins refund of the amount, it does not mean that without waiting for the period during which power of revision under section 20 of the Act can be exercised, the respondent is bound to order refund. To appreciate the contentions of the learned counsel, it would be app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voke revisional power under section 20 of the Act, cannot be a ground to ignore the provision of rule 35 of the Rules. Sub-section (3) of section 20 prescribed limitation of four years from the date of service of order of assessment on the dealer, within which power of revision can be exercised by the specified authorities. But rule 35 provides that the order passed on appeal or revision shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sional authority does not stay the operation of the order of the appellate authority, whether mere initiation of revision proceedings would entitle the assessing authority to ignore the orders of the appellate authority and not to comply with the provisions of rule 35, does not fall for our consideration in this case, so we do not propose to express any opinion on this aspect and leave this questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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