9911796707
TMI Blog1996 (6) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... le pursuant to the provisional assessment for the assessment year 1994-95 and a sum of Rs. 3,30,744 found due on provisional assessment for the assessment year 1995-96. 3.. Sri S. Krishna Murthy, the learned counsel for the petitioner, submits that the provisional assessments are wholly erroneous as the goods in question are washing machines with micro processing system which is an electronic system so the goods should have been treated as electronic goods but not as electrical goods for the purpose of levying tax under the Act. 4.. This contention relates to the merits of the case and it has to be decided at the time of final hearing of the revision. Therefore, we do not consider it appropriate to express any opinion on that question a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment being made the excess amount paid by the dealer shall be refunded to him without interest, or the further amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be. Sub-section (6-A): The payment of tax and penalty, if any due in accordance with the order of the Appellate Tribunal in respect of which a petition has been preferred under sub-section (1) shall not be stayed pending the disposal of the petition, but if such amount is reduced as a result of such petition, the excess tax paid shall be refunded in accordance with the provisions of section 33-B. 9.. A perusal of the provisions, extracted above, shows that sub-section (6) declares that despite the fact that a revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (6-A) as it does not begin with a non obstante clause to keep out the power under the proviso. From a harmonious construction of both these provisions, sub-sections (6) and (6-A), having regard to the legislative intent, we conclude that where the stay of collection of tax is sought in a revision filed under section 22(1) of the Act, the High Court in its discretion may permit the petitioner to pay the tax in such instalments as it may think just and proper; it may in its discretion give such other direction in regard to the payment of tax as it thinks fit including the direction not to collect tax pending disposal of the revision; but the High Court will exercise this power very sparingly in special circumstances to prevent grave misca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on November 3, 1992: We direct that there shall be no stay of recovery of the amount in demand. This direction is issued in the light of section 22(6-A) of the Andhra Pradesh General Sales Tax Act. However, the petitioner will be permitted to pay the amount in demand in three (3) equal monthly instalments. The petition is disposed of accordingly. This order is relied upon by the learned Government Pleader in support of his contention that direction in the nature of staying recovery of tax, cannot be given by the High Court. In our view the said order does not lay down a different principles; indeed there is no reference to the first proviso to sub-section (6) much less any discussion on interplay of the first proviso to sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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