2001 (2) TMI 1001

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner under section 42-A of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) on January 6, 1993 (annexure P14) is legal or/and proper. 2.. Section 42-A of the Act under which the petitioner had made an application to the Commissioner and the same having been rejected by the Commissioner by the impugned order (annexure P14) reads as under: "Section 42-A: Power of Commissio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... before the Tribunal on an application made under section 44 or before High Court under section 44(2). So the main object of enacting section 42-A is to stay proceedings awaiting the outcome of proceedings, where any examination of question of law is pending. The object behind grant of stay is that once the issue of law is decided one way or other by those specified authority before whom it is pend .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... etitioner and hence not only the application made by the petitioner under section 42-A was misconceived but even this petition too. In other words, I am inclined to observe that if invocation of section 42-A by the petitioner was bad, then invoking the writ jurisdiction by filing the writ was worst. In my opinion, the Commissioner was perfectly justified in rejecting the application so made by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X