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2023 (4) TMI 316 - HC - VAT and Sales TaxRejection of petitioner’s applications for grant of stay order under Section 31 (3) (a) of AP VAT Act - rejection on the ground that there is no prima facie case made out to grant stay on collection of the tax demands - HELD THAT:- Once the appeal has been admitted, application for stay ought not to have been rejected on the ground, it has been so rejected. Rejection of the stay application by observing that on the grounds of appeal, prima facie case for stay is not made out, in an admitted appeal, does not appeal. In MOOL CHAND YADAV AND ANR. VERSUS RAZA BULAND SUGAR COMPANY [1982 (10) TMI 209 - SUPREME COURT] the Hon’ble Apex Court held that “the judicial approach requires that during the pendency of the appeal the operation of an order having serious civil consequences must be suspended. More so when appeal is admitted.” The Act provides for grant of stay in admitted appeal subject to the conditions as under Section 31 (3) (a) of the Act, and consequently, the 1st respondent while considering the stay application in an admitted appeal ought to have decided the same by such judicial approach. The 1st respondent shall make endeavour to decide the appeals expeditiously and within the statutory period - the disputed tax under the orders under challenge in the appeals before the 1st respondent shall not be collected from the petitioner, subject to the condition that the petitioner deposits 25% of the disputed amount, in every appeal, within a period of six weeks from the date of receipt of a copy of this order. Writ petition is disposed off.
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