Delta Acqua Feeds vs Commercial Tax Officer and Others

P. Venkatarama Reddi, J.—The petitioner seeks a writ to declare that the stay granted by the third respondent on December 31, 1996 and extended by him by an order dated April 24, 1997 for the assessment years 1994-95 and 1995-96 u/s 19(2-B) of the Andhra Pradesh General Sales Tax Act, 1957, continues to operate, pending disposal of the appeal filed before the Sales Tax Appellate Tribunal. It is stated by the learned counsel for the petitioner that pending the first appeal, the third respondent [Joint Commissioner, Commercial Taxes (Legal)] granted stay subject to certain conditions which the petitioner has complied with. It is contended that in view of the mandate of Sub-section (2-C) of Section 19 of the Act, the said stay order granted by the Joint Commissioner will enure to the benefit of the petitioner till the disposal of the second appeal by the Tribunal. It is stated by the learned counsel for the petitioner that questioning the order passed by the first appellate authority, an appeal was filed before the Tribunal on March 20, 1998. In view of the categorical provision contained in Section 19(2-C) and in view of the statement made that the conditional order was complied with, we direct that no steps should be taken by the third respondent or his subordinates till the disposal of the appeal by the Tribunal. The Tribunal is directed to dispose of the appeal as far as possible within a period of three months from the date of receipt of a copy of this order. The petitioner''s counsel will file a memo before the Tribunal bringing this order to the notice of the Tribunal and also mentioning the appeal number.

The writ petition is accordingly disposed of. No costs.