9911796707
TMI Blog1996 (4) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... by a stay petition. On February 7, 1996 the Appellate Deputy Commissioner dismissed the stay petition. However, fifteen days' time was granted for payment of tax. The second respondent approached the Joint Commissioner (Legal) under section 19(2-B) of the A.P. General Sales Tax Act (hereinafter referred to as "the Act") assailing the order of the Appellate Deputy Commissioner passed in the stay petition on February 7, 1996. The revision petition was entertained by the Joint Commissioner and interim stay was granted on February 23, 1996. The interim order was, however, vacated on the application of the Assistant Commissioner on March 19, 1996. The second respondent filed an appeal T.A. No. 233 of 1996 before the Sales Tax Appellate Tribunal ("STAT") against the order of the Joint Commissioner dated March 19, 1996. In the said appeal the second respondent filed a petition for stay (TMP No. 63/96) praying the Tribunal to stay the collection of tax of Rs. 90,52,975. The STAT passed interim order dated March 22, 1996 granting stay of all further proceedings pursuant to the orders of the Joint Commissioner dated March 19, 1996. It is the correctness of that order that is assailed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Such a revision has to be filed within thirty days from the date of the order of refusal to grant stay. The Joint Commissioner is, however, conferred with the power to order stay of collection of tax under dispute subject to such terms and conditions as he may think fit. The order, if any, passed by the Joint Commissioner will be operative during pendency of the appeal by the appellate authority. There is also another peculiar provision in the Act which may be noticed here and which provides that if a dealer has preferred an appeal to the Appellate Tribunal ("STAT") under section 21 of the Act, the stay, if any, ordered under sub-section (2-B) of section 19 of the Act shall be operative till the disposal of the appeal by such Tribunal ("STAT"). So also the stay granted by the appellate authority under sub-section (2-A) of section 19 of the Act will be operative till the disposal of the appeal by the Tribunal; but for that purpose the Joint Commissioner has to be approached by filing an application and he has to record an order to the above effect. Section 21 of the Act, with which we are concerned here, so far as it is relevant for our purpose, reads as under: "21. Appeal to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n revision under section 20, in respect of which an appeal has been preferred under sub-section (1), shall not be stayed pending disposal of the appeal." 11.. That provision, in our view, has to be read along with subsection (6) of section 21 of the Act. Sub-section (6) of section 21 provides that where a dealer objects to an order passed or proceeding recorded by the Deputy Commissioner of Commercial Taxes under sub-section (4-C) of section 14 or suo motu under sub-section (2) of section 20 of the Act and has preferred an appeal from such order or proceedings to the Appellate Tribunal, the Joint Commissioner may, on an application made by the dealer, subject to such terms and conditions, as he thinks fit, order stay of collection of the tax under dispute pending disposal of the appeal by the Appellate Tribunal (STAT). Sub-section (6-A) of section 21 of the Act is a proviso to sub-section (6) of section 21 of the Act and controls the provisions of sub-section (6) of section 21 of the Act. It enumerates three types of orders in respect of which appeal is preferred before STAT but no stay can be granted; that is, tax and penalty due by virtue of (i) order of the first appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods". It is submitted that the words "on appeal" used in sub-section (1)(a) of section 21 of the Act, would mean "in respect of an appeal" and if so interpreted the order passed in the T.M.P. will be well within the jurisdiction of the Tribunal. We are afraid we cannot accede to the contention of the learned counsel. The order appealed against before STAT, is not an order passed in respect of an appeal, but it is an order passed on revision in respect of giving effect to the order of assessment for recovery of tax due. Therefore, the order appealed against cannot be brought under sub-section (1)(a) of section 21 of the Act. 15.. The learned counsel next relied on the judgment of a division Bench of this Court in State of A.P. v. V.B.C. Fertilizers Chemicals Ltd. [1994] 95 STC 14. The question in that case was, whether the prohibition contained in sub-section (1)(a) of section 21 takes in its fold the power of the Appellate Tribunal to pass interlocutory orders in the interests of justice, pending disposal of appeal before it, including the power to grant stay of further proceedings pursuant to the orders of remand under which the assessing authority has to take further proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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