2016 (5) TMI 5

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..... 57, the question of passing an order by the ADC for stay of collection of tax does not arise and when no such order was passed under Section 19(2A) ibid, no revision lies under Section 19(2B)of the said Act - Hon'ble Supreme Court did not found any fault, as it is always open to the petitioner to file appropriate proceedings before the ADC seeking stay in the appeal filed by the petitioner or by f .....

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..... Pradesh General Sales Tax Act, 1957 (for short, `the APGST Act') and in such case, the question of passing an order by the ADC for stay of collection of tax does not arise and when no such order was passed under Section 19(2A) of the APGST Act, no revision lies under Section 19(2B)of the said Act. The aforesaid approach of the High Court cannot be faulted with. In these circumstances, it is a .....

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