TMI Blog1983 (3) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... estion that falls for consideration is whether, under section 19 (2-C) of the Andhra Pradesh General Sales Tax Act, the joint Commissioner of Commercial Taxes is bound to make an order on merits of the stay petition for continuing the stay granted by the first appellate authority pending the disposal of an appeal before the Sales Tax Appellate Tribunal. The case of the petitioner is that, while th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of tax sought for." With that observation, he rejected the stay petition. In other words, the joint Commissioner refused to exercise his discretion one way or the other after considering the merits of the stay petition and directed the dealer to move the Sales Tax Appellate Tribunal before whom the appeal has been filed. The Joint Commissioner (Legal), in considering an application of a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further right to move for stay before the Sales Tax Appellate Tribunal. Merely because the dealer had filed an appeal before the Sales Tax Appellate Tribunal, the joint Commissioner cannot refuse to consider the application on merits. He has to discharge his statutory duty. Inasmuch as the only reason given by the joint Commissioner in passing the impugned order is that the dealer may move the Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. The dealer had filed four different appeals before the Sales Tax Appellate Tribunal and the joint Commissioner himself has passed separate orders on each of the petitions for stay. Therefore, a single writ petition is not maintainable. The learned counsel for the writ petitioner contended that as the question involved in respect of these orders is the same, a single writ petition is maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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